Carl Shoup


Carl Sumner Shoup was an economist who led the Shoup Mission of seven economists at the invitation of General MacArthur to revise the tax system in post-World War II Japan. He directly contributed to the tax codes of Canada, the United States, Japan, Europe, and South and Central America in the 1930s, '40s, and '50s. He retired as professor emeritus at Columbia University.

Family

Carl Shoup was the son of railroad executive Paul Shoup and Rose Wilson Shoup. He and his wife Ruth had three children: Dale Shoup Mayer, Donald Sumner Shoup, and Paul Snedden Shoup. Ruth died in 1998, two years before her husband.
Born in San Jose, and grew up in Los Altos riding his horse to school.

Government economic and tax policy

Co-directed, with fellow economist Roy Blough, the creation of the 1937 six-volume study "Report on the Federal Revenue System" of American taxes and potential reforms at the request of Treasury Secretary Henry Morgenthau Jr.
Carl Sharp was identified as the intellectual father of the value-added tax Shoup developed a taxonomy for describing the value added taxes and linking the administration of the VAT to the capabilities of the particular country.
In the late 1940s, he led the Shoup Mission in Japan that led to their current tax system in use today.
Participated in the creation of the value-added tax systems in Canada and Europe in the 1950s.
In the 1950s, he contributed to the overhaul of the tax systems in Venezuela, Cuba, and Liberia

Authorship