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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

Descriptive Summary

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
Date(s): 1938-1973
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

Processing Information:

Processed: November 1995
By: Jeff Mifflin
Reprocessed: May 2015
By: Liam Sullivan

Conditions Governing Access:

This collection is stored onsite. Please contact histcollref@hbs.edu for more information regarding this collection.

Preferred Citation:

Cite as: Dan Throop Smith Papers. HBS Archives. Baker Library. Harvard Business School.

Related Material:

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.

Biographical Note:

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.

Scope and Content Note:

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.

Container List

Additional Index Terms

Harvard University. Graduate School of Business Administration -- Faculty.
Business education.
Business history.
Fiscal policy.
Smith, Dan Throop