Arch GA 81.17
Smith, Dan Throop, 1907-1982. Dan Throop Smith Papers, 1938-1973: A Finding Aid
Baker Library Historical Collections, Harvard Business School, Harvard University
Harvard Business School, Boston MA 02163.
© President and Fellows of Harvard College
Call No.: Arch GA 81.17
Repository: Baker Library Historical Collections, Harvard Business School, Harvard University
Creator: Dan Throop Smith
Title: Dan Throop Smith papers
Quantity: .50 linear feet (1 box)
Language of materials: English
Abstract: The teaching and research records of HBS professor Dan Throop Smith.
Gift of Martha Smith, 1982
Processed: November 1995
By: Jeff Mifflin
Reprocessed: May 2015
By: Liam Sullivan
This collection is stored onsite. Please contact email@example.com
for more information regarding this collection.
Cite as: Dan Throop Smith Papers. HBS Archives. Baker Library. Harvard Business School.
Researchers should note that the core of Smith's personal papers were transferred
to the Hoover Institution on War, Revolution, and Peace at Stanford University in
1982. These papers are available to researchers at the Hoover Institution Archives.
A guide to this collection
is available online.
Records compiled by Smith pertaining to his Directorship of the U.S. Army Air Forces
Statistical School (AAFSS) at HBS during World War II were removed from his personal
papers and incorporated into the records of the U.S. Army Air Forces Statistical School.
A guide to this collection
is available online.
Dan Throop Smith (1907-1982) was one of the nation's leading tax experts and the principal
architect of the present Internal Revenue Code, as well as a leading exponent of the
value-added tax. He earned an A.B. from Stanford University in 1928 and a Ph.D. in
Economics from Harvard University in 1934. He joined the Harvard economics faculty
in 1930 and moved to the faculty of Harvard Business School (HBS) in 1935. From 1943-1945,
he served as the Director of the U.S. Army Air Forces Statistical School at HBS and
after the war became Professor of Finance at HBS, a position he remained in until
his retirement in 1969. During his tenure at HBS, Smith moved back and forth from
academic positions to policy-making positions in the government, including taking
time in the 1950s to serve in various capacities in President Eisenhower's Department
of the Treasury, where he supervised revisions that resulted in the new Internal Revenue
Code of 1954, and becoming a visiting professor at HBS in 1963. Following his retirement
from HBS, Smith was appointed Senior Research Fellow at the Hoover Institution and
was a frequent expert witness before Congress on tax matters and a consultant to the
White House Office of Policy Development.
In addition to his academic appointments, Smith was also president of the Tax Institute
of America (1963); president of the National Tax Association (1967); a member of President
Nixon's Commission on International Trade and Investment Policy (1970-1971); and a
consultant for the chairmen of General Motors Corporation (1959-1970).
Smith died in 1982.
The collection includes a number of Smith's speeches and writings concerning international
business, taxation and tax reform, aspects of public finance, and Smith's testimonies
before Congress regarding tax reform measures. The collection also includes a small
amount of course notes used by Smith for teaching international business at HBS, and
the records of the Faculty Advisory Committee on International Activities (1963-1964),
of which Smith was Chairman. Materials in the collection span the dates 1938-1973,
but the bulk of material dates from 1948-1968. Materials are arranged in one sequence
in alphabetical order by folder title.
- Box 1, Folder 1Offprint: Analysis of Changes in Federal Finances July 1930 - June 1938, 1938 November
- Box 1, Folder 2Bibliography of publications by Smith (1949-1968)
- Box 1, Folder 3"Bibliography on Bank Management," (Ec 20), undated.
- Box 1, Folder 4"Calendar, Dollar, and Capital Gains," removed from Commercial & Financial Chronicle, 1973 January
- Box 1, Folder 5Speech: "The Capacity and Limitations of Our Present Tax Structure," National Tax
Conference, New York, 1961
- Box 1, Folder 6Speech: "Changes in the Nation's Tax Structure," National Tax Association, New Orleans,
- Box 1, Folder 7Correspondence, 1964
- Box 1, Folder 8Speech: "Depreciation, Obsolescence, and Depletion," Tax Institute Symposium, New
- Box 1, Folder 9"Distinctive Financial Features in International Business," 1965
- Box 1, Folder 10"Economic and International Aspects," removed from Industrial Canada, 1967 July
- Box 1, Folder 11Offprint: Economic Consequences of Deficit Spending, a Review, 1941 February
- Box 1, Folder 12Offprint: Education for Administration, 1945 Spring
- Box 1, Folder 13Faculty Advisory Committee on International Activities, 1963-1964 (1 of 3)
- Box 1, Folder 14Faculty Advisory Committee on International Activities, 1963-1964 (2 of 3)
- Box 1, Folder 15Faculty Advisory Committee on International Activities, 1963-1964 (3 of 3)
- Box 1, Folder 16Offprint: Federal Tax Reform, 1968 September
- Box 1, Folder 17Speech: "The Federal Tax System," Economic Institute, Washington, 1961
- Box 1, Folder 18Offprint: Financial Variables in International Business, 1966 January-February
- Box 1, Folder 19Offprint: High Progressive Tax Rates: Inequity and Immorality?, 1968 Spring
- Box 1, Folder 20"Irresponsible and Ruinous Fashionable Economic Ideas," removed from Commercial & Financial Chronicle, 1964 September
- Box 1, Folder 21Course notes: "Management of International Business," 1964-1965
- Box 1, Folder 22"New Ideas for a Revolution in Taxes," removed from U.S. News & World Report, 1960 January
- Box 1, Folder 23"Objectives of U.S. Tax Policy," removed from Journal of Accountancy, 1958 January
- Box 1, Folder 24Speech: "Proposed Investment Credit," statement before House Ways and Means Committee,
- Box 1, Folder 25"Putting Bombing on a Business Basis," circa 1948
- Box 1, Folder 26"The Renaissance of Foreign Business Schools," removed from The MBA, 1968 March
- Box 1, Folder 27Offprint: Report of the Royal Commission on Taxation: a Critique, 1967 July
- Box 1, Folder 28Speech: "The Role of Payroll Taxes," National Tax Conference, New York, 1965
- Box 1, Folder 29Speech: "Statement on HR 8000 Interest Equalization Tax," Senate Committee on Finance,
- Box 1, Folder 30Speech: "Statement regarding the Revenue Act of 1963," Senate Committee on Finance,
- Box 1, Folder 31Speech: "Stimulation of Investment and Consumption through Income Tax Reduction,"
National Tax Association, 1963
- Box 1, Folder 32Offprint: Taxable and Business Income (reviewed), 1951 March
- Box 1, Folder 33Offprint: Taxation of Foreign Business Income - The Changing Objectives, 1966 January-February
- Box 1, Folder 34Offprint: Tax Program for Sustained Mobilization, 1951 January
- Box 1, Folder 35"Tax Program to Support the Policy of Containment," 1950
Harvard University. Graduate School of Business Administration -- Faculty.
Smith, Dan Throop