American economist and educator, an expert on taxation.

Seligman was the son of a New York banker and had the distinction of being tutored by Horatio Alger. He was educated at Columbia University (Ph.D., 1885) and in Germany and France. Seligman served as professor of political economy at Columbia for 40 years (1891–1931). On his retirement he was chief editor of the Encyclopaedia of the Social Sciences, the 15 volumes of which were published between 1930 and 1935. He helped found the American Economic Association and the American Association of University Professors and was a staunch defender of academic freedom.

Seligman's major contribution to economics was as a public-finance specialist. He was particularly noted for his work on taxation, and his theories influenced government policy, especially in regard to the progressive income tax. His main contributions to taxation theory were the discussion of the final burden of taxation, analysis of progressive taxation, and study of the incidence of taxation. Among his better-known works are On the Shifting and Incidence of Taxation (1892) and Progressive Taxation in Theory and Practice (1894; rev. ed. 1908). In 1931 he completed a famous study of the tax laws of Cuba. Seligman was also an authority on the history of economic thought, and his essay “On Some Neglected British Economists” (1903) is considered a classic in this field.