Background
Shoup, Carl Sumner was born on October 26, 1902 in San Jose, California, United States. Son of Paul and Rose (Wilson) Shoup.
(This text brings together David Ricardo's reasoning and c...)
This text brings together David Ricardo's reasoning and conclusions on the major taxes, and tax systems, as found in his published works, correspondence, and memoranda. Ricardo attached the greatest importance to tax policy, arguing that "political economy, when the simple principles of it are once understood, is only useful, as it direct Governments to right measures in taxation". Indeed, the book, from which this quotation is taken, is entitled "On the Principles of Political Economy and Taxation". The present book is the first comprehensive, detailed description and analysis of Ricardo on taxation. Presenting ricardo's macro-economic system as background, it then devotes a chapter to each of the major taxes, and ends with an appraisal of Ricardo's tax analysis.
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( To clarify the issues in estate and gift taxation, a co...)
To clarify the issues in estate and gift taxation, a conference was held at the Brookings Institution where a group of experts reviewed the major controversial issues, analyzed the provisions of the present law, and clarified differences of opinion on this part of the tax system.
http://www.amazon.com/gp/product/0313222924/?tag=2022091-20
( Broad in scope and carefully balanced in emphasis, this...)
Broad in scope and carefully balanced in emphasis, this book is a major treatise on the theory and practice of public finance. It is unique in its presentation of a worldwide perspective and in its treatment of both the instruments of public finance and the goals, effects, and criteria of public finance measures. The book is divided into three parts. Book One defines the field, specifies the possible meaning of the "effects" of a public finance measure, and describes the criteria by which these measures are commonly appraised. Book Two is concerned with micro public finance and opens with a discussion of the theory of public goods in general. Each of the major free government services and types of transfer payments as well as the taxes that government employs are then examined. This section concludes with a chapter on the relevant aspects of government borrowing and inflationary finance. Book Three considers the major goals of public finance policy and describes how the various instruments described in Book Two can be used in achieving these goals. Among the topics treated are the use of appropriate instruments to resolve conflict in goals, conceptual problems of measuring the public finance sector and its maximum and minimum economic limits, consensus goals of equity full employment and Pareto-optimism use of resources, and goals that evoke conflicts of interest within any community.
http://www.amazon.com/gp/product/0202307859/?tag=2022091-20
Shoup, Carl Sumner was born on October 26, 1902 in San Jose, California, United States. Son of Paul and Rose (Wilson) Shoup.
AB, Stanford University, 1924. Doctor of Philosophy, Columbia University, 1930. Doctor of Philosophy (honorary), University Strasbourg, 1967.
Director International Economic Integration Program and Capital Tax Project, 1962-1964. Editor Bulletin National Tax Association, 1931-1935.
Staff member New York State Special Tax Communications, 1930-1935. Tax study United States Department Treasury, June-September 1934, August-September 1937, assistant to secretary treasury, December 1937-August 1938, research consultant, 1938-1946, 62-68. Interregional adviser, tax reform planning United Nations, 1972-1974.
Senior Killam fellow Dalhousie University, 1974-1975. Staff Council of Economic Advisers, 1946-1949. Director Twentieth Century Fund Survey of Taxation in the United States, 1935-1937, Fiscal Survey of Venezuela, 1958, Shoup Tax Mission to Japan, 1949-1950, Tax Mission to Liberia, 1969.
Co-director New York City finance study, 1950-1952. President International Institute Public Finance, 1950-1953. Consultant Carnegie Center for Transnat.
Studies, 1976, Harvard Institute for International Development, 1978-1983, Venezuelan Fiscal Commission, 1980-1983, Jamaica Tax Project, 1985, World Bank Value-Added Tax Study, 1986-1987, Duke University Tax Missions Study, 1987-1988. Visiting professor Monash University, 1984.
( To clarify the issues in estate and gift taxation, a co...)
(This text brings together David Ricardo's reasoning and c...)
( Broad in scope and carefully balanced in emphasis, this...)
(A survey of the financial system of the Federal District ...)
(An essential book.)
Author: The Sales Tax in France, 1930. (with E.R.A. Seligman) A Report on the Revenue System of Cuba, 1932. (with Robert M. Haig and others) The Sales Tax in the American States, 1934.(with Roy Blough and Mabel Newcomer) Facing the Tax Problem, 1937. (with Roswell Magill) The Fiscal System of Cuba, 1939, Federal Finances in the Coming Decade, 1941, Taxing to Prevent Inflation, 1943, Principles of National Income Analysis, 1947. (with others) Report on Japanese Taxation, 1949, The Fiscal System of Venezuela, 1959, Ricardo on Taxation, 1960,reprinted, 1992, The Tax System of Brazil, 1965, Federal Estate and Gift Taxes, 1966, Public Finance, 1969 (translation into Japanese 1974, Spanish 1979).(with others) The Tax System of Liberia, 1970. Editor: Fiscal Harmonization in Common Markets, 1966.
My early interest in tax policy problems and taxation techniques developed as I assisted, while a graduate student and later as a member of the Columbia University faculty — initially in the Graduate School of Business, then in the Department of Economics — in a number of research and policy studies by R. M. Haig, E. R. A. Seligman and Roswell Magill with respect to the tax systems of
the United States (Federal), New York State, Cuba and France. Here I absorbed attitudes, values and goals that proved helpful in the years 1949-1969 in directing tax missions to Japan, Venezuela, and Liberia. In the earlier years my teaching schedule included, from time to time, courses in tax technique, economic theory, and national income analysis.
In later years I explored the neglected field of measurement and distribution of public services. All this I tried to bring together in my treatise, Public Finance, in 1969.
Throughout my career, fate or disposition has led me to spend much time and effort in other countries, which in turn aided me in my post-Columbia assignment with the United Nations for three years as adviser to developing countries on their tax policy problems. I have found that one of the more difficult tasks of the tax economist is to divide the time optimally between gaining and keeping familiarity with the intricacies of tax techniques, while also remaining proficient in the economic theory applicable to those techniques.
Moreover, the field of public finance has expanded so far beyond its earlier emphasis on taxation that here too one’s allocation of time among branches of the discipline becomes an increasingly more complex decision.
Distinguished fellow American Economic Association. Member National Tax Association (president 1949-1950, honorary member), Phi Beta Kappa.
Married Ruth Snedden, September 27, 1924 (deceased June 1998). Children: Dale, Paul Snedden, Donald Sumner (deceased).