艾德溫·賽里格曼

埃德溫·羅伯特·安德森·塞利格曼（Edwin Robert Anderson Seligman，1861年1939年）是一名美國經濟學家，紐約州人。在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在經濟學中關於租稅收入和公共財政開創性工作。

艾德溫·賽里格曼是哥倫比亞大學教授，稅收學說之一——能力說的創始人。他認為人民應按各人的負擔能力繳納租稅，能力大者多納，能力小者少納，無能力者不納。曾任《社會科學百科全書》總編，還受聘擔任過古巴政府財政顧問。著有《經濟學原理》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. 739–770.

## 基本資料

- 日語原文：Edwin R. A. Seligman
- 出生日期：1861年4月25日
- 出生地：New York City, US
- 逝世日期：1939年7月18日
- 逝世地：Lake Placid, New York
- 學校：哥倫比亞大學
- 母校：哥倫比亞大學
- 博士導師：John Burgess
- 博士生：比姆拉奧·拉姆吉·安貝德卡、Paul Douglas、Robert Murray Haig、Alvin Saunders Johnson