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Etymology 1[edit]

hypothecate +‎ -ion. From Latin hypothecatio, in turn from hypotheco (I pledge as collateral).

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hypothecation (countable and uncountable, plural hypothecations)

  1. the use of property, or an existing mortgage, as security for a loan, etc.
Derived terms[edit]

Etymology 2[edit]

Blend of hypothetical +‎ dedication


hypothecation (plural hypothecations)

  1. (Britain) A tax levied for a specific expenditure
    • 1984, John R. Butler & Michael S. B. Vaile, Health and Health Services: An Introduction to Health Care in Britain[1], →ISBN, page 68:
      It is, however, precisely here that the weakness of hypothecation lies, for governments are not likely readily to surrender control over the disposition of taxes they impose.
    • 2006, Dominic Maxwell, “Towards a citizen's inheritance”, in The Citizen's Stake[2], →ISBN, page 49:
      So, strict hypothecation is only advisable when the tax pays entirely and only for that spending programme []
    • 2006, Julian Le Grand, Motivation, Agency, and Public Policy[3], →ISBN, page 155:
      Either way, effectively the government is simply using the hypothecated tax as part of general revenue, and the hypothecation is a sham.