艾德溫·賽里格曼

**埃德温·罗伯特·安德森·塞利格曼**（，）是一名美國經濟學家，纽约州人。在紐約市哥倫比亞大學度過了他的整個學術生涯。塞利格曼是最著名的成就是租稅收入和公共財政開創性工作。

艾德温·赛里格曼是哥伦比亚大学教授，税收学说之一——能力说的创始人。他认为人民应按各人的负担能力缴纳租税，能力大者多纳，能力小者少纳，无能力者不纳。曾任《社会科学百科全书》总编，还受聘担任过古巴政府财政顾问。著有《经济学原理》等。
## 著作
### Books and pamphlets
* ''Railway Tariffs and the Interstate Commerce Act.'' Boston: Ginn and Company, 1887.
* *The General Property Tax.* Boston: Ginn and Company, 1890.
* ''Progressive Taxation in Theory and Practice (1894).'' Second Edition. Princeton, NJ: Princeton University Press, 1908.
* ''The Shifting and Incidence of Taxation (1899).'' Second Edition. New York: Macmillan, 1902.
* *Report of the Committee of Economists on the dismissal of Professor Ross from Leland Stanford Junior University.* Detroit?: The Committee?, 1901.
* ''The Economic Interpretation of History.'' New York: Macmillan, 1902.
* ''Essays in Taxation.'' New York: Macmillan, 1905.
* ''Principles of Economics: With Special Reference to American Conditions.'' New York: Longmans, Green and Co., 1905.
* ''The Income Tax: A Study of the History, Theory and Practice of Income Taxation at Home and Abroad.'' New York: Macmillan, 1911.
* ''The Social Evil: With Special Reference to Conditions Existing in the City of New York.'' (Editor.) New York: G.P. Putnam's Sons, 1912.
* ''An Economic Interpretation of the War.'' New York: D. Appleton and Co., 1915.
* *The Next Step in Tax Reform: Presidential Address of Edwin R. A. Seligman, LL. D., Delivered at the Ninth Annual Conference of the National Tax Association, San Francisco, August 11, 1915.* New York: National Tax Association, 1915.
* *A University School of Business.* New York: Columbia University Press, 1916.
* Financial Mobilization for War: Papers Presented at a Joint Conference of the Western Economic Society and the City Club of Chicago, June 21 and 22, 1917. (Editor.) Chicago: University of Chicago Press, 1917.
* ''The House Revenue Bill: A Constructive Criticism.'' New York: Division of Intelligence and Publicity of Columbia University, 1917.
* ''Currency Inflation and Public Debts: An Historical Sketch.'' New York: Equitable Trust Company of New York, 1921.
* ''A Public Debate: Capitalism vs. Socialism: Professor Edwin R.A. Seligman, Columbia University, vs. Professor Scott Nearing, Rand School of Social Science.'' New York: The Fine Arts Guild, 1922.
* ''Stenographer's Report of the Selig vs. Waton Debate.'' New York: Marx-Engels Institute, 1922.
* *Studies in Public Finance.* New York: Macmillan, 1925.
* *Essays in Economics.* New York: Macmillan, 1925.
* *The Economics of Instalment Selling: A Study in Consumers' Credit, with Special Reference to the Automobile.* New York: Harper and Brothers, 1927.
* *The Economics of Farm Relief: A Survey of the Agricultural Problem.* New York: Columbia University Press, 1929.
* *Price Cutting and Price Maintenance: A Study in Economics.* With Robert Alonzo Love. New York: Harper and Brothers, 1932.
* *A Report on the Revenue System of Cuba.* With Carl S. Shoup. Havana: Talleres tipográficos de Carasa y cía., 1932

### Selected articles
*  "Economists," in *Cambridge History of English and American Literature*, 1907.
* "The Crisis of 1907 in the Light of History," in Edwin R.A. Seligman (ed.), ''The Currency Problem and the Present Financial Situation: A Series of Addresses Delivered at Columbia University 1907-1908.'' New York: Columbia University Press, 1908.
* "Recent Reports on State and Local Taxation," *American Economic Review,* 1911.
* "The Crisis in Social Evolution," in Albert Bushnell Hart, et al., ''Problems of Readjustment After the War.'' New York: D. Appleton & Co., 1915.
* "Tax Exemption Through Tax Capitalization: A Reply," *American Economic Review,* 1916.
* "How to Finance the War," in E.R.A. Seligman, et al., ''War Finance Primer.'' New York: National Bank of Commerce in New York, May 1917.
* "Loans versus Taxes in War Finance," in *Financing the War.* Philadelphia: Annals of the American Academy of Political and Social Science, vol. 75, 1918.
* "Who is the Twentieth Century Mandeville?" *American Economic Review,* 1918.
* "Are Stock Dividends Income?" *American Economic Review,* 1919.
* "The Cost of the War and How It Was Met," *American Economic Review,* vol. 9, no. 4 (Dec. 1919), pp.&nbsp;739–770.