<!doctype html public «-//w3c//dtd html 4.0 transitional//en»> http-equiv=content-type> The notion of imputation occupies a central place in Kant’s practical philosophy. It links the concept of freedom, the notion of person, and deontological ethics. This is the first study to comprehensively analyze Kant’s theory of imputation. Guided by the notion of imputation, the author develops a differentiated view of Kant’s practical philosophy, one that proves highly relevant to contemporary philosophical discourse.