Born: April 25, 1861 in New York [Died] July 18, 1939, Lake Placid, New York American economist and finance scholar. After graduating from Columbia University, he studied in Europe. He studied economics, history, and law at the Universities of Berlin, Heidelberg, Geneva, and Paris. After returning to Japan, he continued his research at his alma mater, and served as a professor of economics there from 1891 to 1931. His main work, On the Shifting and Incidence of Taxation (1892), is famous as a culmination of modern tax shifting theory that introduced marginal utility theory. He was also one of the founders of the American Economic Association, serving as its president from 1902 to 1904, and as editor-in-chief of the Encyclopaedia of the Social Sciences (16 volumes, 1927-35), contributing greatly to the development and nurturing of American economics. Seligman |
[生]1861.4.25. ニューヨーク [没]1939.7.18. ニューヨーク,レークプラシッド アメリカの経済学者,財政学者。コロンビア大学を経てヨーロッパに留学。ベルリン,ハイデルベルク,ジュネーブ,パリ大学で経済,歴史,法律学を修め,帰国後も母校で研究を続け,1891~1931年同大学の経済学教授をつとめた。主著『租税転嫁論』 On the Shifting and Incidence of Taxation (1892) は,限界効用理論を導入した近代租税転嫁論の集大成として有名。またアメリカ経済学会創立者の一人で,1902年から 04年にかけて会長となったほか,"Encyclopaedia of the Social Sciences" (16巻,1927~35) の編集主幹となるなど,アメリカ経済学の発展育成に貢献した。 セリグマン
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