略歴（Biography）
スティーヴン・スミス（Stephen Smith）は、イギリスの経済学者。University College London（UCL）経済学教授。英国政府経済サービス（Government Economic Service）およびInstitute for Fiscal Studies（IFS）での勤務を経て、1997年よりUCLで教鞭を執る。専門は公共経済学、租税論、財政学、環境経済学で、税制改革や環境政策に関する世界的な研究者として知られる。英国財務省、国際通貨基金（IMF）、経済協力開発機構（OECD）などの政策立案にも携わってきた。一般向けにも『環境経済学』『税―起源・歴史・現在』などを著し、税制や環境問題を平易に解説している。
Stephen Smith is a British economist and Professor of Economics at University College London (UCL). Before joining UCL in 1997, he worked for the UK Government Economic Service and the Institute for Fiscal Studies (IFS). Specializing in public economics, taxation, public finance, and environmental economics, he is internationally recognized for his research on tax policy and fiscal reform. He has also served as a consultant to the UK Treasury, the International Monetary Fund (IMF), and the Organisation for Economic Co-operation and Development (OECD). His books for general readers include Environmental Economics: A Very Short Introduction and Taxation: A Very Short Introduction, which explain complex issues of taxation and environmental policy in an accessible manner.
