埃德温·塞利格曼

埃德温·罗伯特·安德森·塞利格曼（英语：Edwin Robert Anderson Seligman，1861年—1939年）是一名美国经济学家，纽约州人。在纽约市哥伦比亚大学度过了他的整个学术生涯。塞利格曼是最著名的成就是租税收入和公共财政开创性工作。

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. 739–770.