Register of the Dan Throop Smith papers

Finding aid prepared by Hoover Institution Library and Archives Staff

Hoover Institution Library and Archives

434 Galvez Mall

Stanford University

Stanford, CA 94305-6003

hoover-library-archives@stanford.edu

URL: http://www.hoover.org/library-and-archives

Title: Dan Throop Smith papers

Date (inclusive): 1935-1982

Collection Number: 73039

Contributing Institution: Hoover Institution Library and Archives

Language of Material: English

Physical Description: 53 manuscript boxes, 1 oversize box (23.4 Linear Feet)

Abstract: Speeches and writings, correspondence, minutes, reports, memoranda, notes, clippings, and other printed matter, relating primarily to tax policy in the U.S.

Creator: Smith, Dan Throop

Access

Boxes 49-51 closed. The remainder of the collection is open for research; materials must be requested in advance via our reservation system. If there are audiovisual or digital media material in the collection, they must be reformatted before providing access.

Use

For copyright status, please contact the Hoover Institution Library & Archives

Acquisition Information

Acquired by the Hoover Institution Library & Archives in 1973.

Preferred Citation

[Identification of item], Dan Throop Smith papers, [Box no., Folder no. or title], Hoover Institution Library & Archives.

Biographical Note

1907, Nov. 20	Born, Chicago, Illinois
1928	A.B, Stanford University
1934	Ph.D., Harvard University
1936	Author, Deficits and Depressions
1949	Author, Taxable and Business Income (joint author with J. K. Butters)
1952	Author, Effects of Taxation, Corporate Financial Policy
1961	Author, Federal Tax Reform, The Issues and a Program
1963	President, Tax Institute of America, Inc.
1967	President, National Tax Association
1968	Author, Tax Factors in Business Decisions
1973	Co-author, What You Should Know about the Value Added Tax (with James B. Webber and Carol M. Cerf) 1981-1982 Consultant, Office of Program Development, White House
1982, May 30	died, Stanford, California

Subjects and Indexing Terms

Economists

Taxation -- United States

United States -- Economic conditions

PRESIDENT'S COMMISSION ON INTERNATIONAL TRADE AND INVESTMENT POLICY 1970-1971

Scope and Contents

Minutes of meetings, reports, memoranda, agenda, etc.

Reports, minutes, agenda, and supportive documents, compiled for the meetings of the President's Commission on International Trade and Investment Policy

box 1

Meeting no. l May 27, 1970

box 1

Meeting no. 2 June 18, 1970

box 1

Meeting no. 3 August 6, 1970

box 1

Meeting no. 4 September l0 1970

box 1

Meeting no. 5 October 14-15, 1970

box 2

Meeting no. 5 October 14-15, 1970

box 2

Meeting no. 6 November 12-13, 1970

box 3

Meeting no. 6, Report of E. L. Stewart, "Import Competition and Government Relief" November 12, 1970.

box 3

Meeting no. 7 December 16, 1970

box 3

Miscellaneous reports of 1970

box 3

Meeting no. 8 January 27-28, 1971

box 4

Meeting no. 8 January 27-28 l97l

box 4

Meeting no. 9 February 24-25 l97l

box 5

Meeting no. 9 February 24-25 l97l

box 5

Meeting no. 10 March 10-11, 1971

box 5

Report by Raymond Vernon, "The Economic Consequences of U.S. Foreign Direct Investment"

box 5

Comments and proposals by Dan Throop Smith on successive drafts of the final report of the President's Commission on International Trade and Investment Policy

TAX POLICY ADVISORY COMMITTEE, COUNCIL ON ENVIRONMENTAL QUALITY 1970-1973

Scope and Contents

Reports, drafts, memoranda, correspondence, notes, reprints, serial issues, and clippings.

Report of the Tax Policy Advisory Committee to the Council on Environmental Quality

box 6

Draft of November 18, 1971

Comments by committee members on draft of November 18, 1971

box 6

Anderson, Charles A.

box 6

Applewhaite, Eleanor S.

box 6

Conlon, Charles F.

box 6

Gradison, Willis D., Jr.

box 6

Harriss, C. Lowell

box 6

Pechman, Joseph A.

box 6

Sanden, B. Kenneth

box 6

Slitor, Richard E.

box 6

Train, Russell E.

box 6

Draft of December 17 l971

Comments by committee members on draft of December 17, 1971

box 7

Barlow, Joel

box 7

Campbell, Rita Ricardo

box 7

Conlon, Charles F.

box 7

Sanden, B. Kenneth

box 7

Silverstein, Leonard L.

box 7

Stockfisch, Jacob A.

box 7

Walker, Mabel

box 7

Woodworth, Laurence N.

Comments by committee members on draft of March 16, 1972

box 7

Anderson, Charles A.

box 7

Applewhaite, Eleanor S.

box 7

Barlow, Joel

box 7

Campbell, Rita Ricardo

box 7

Conlon, Charles F.

box 7

Gradison, Willis D., Jr.

box 7

Harriss, C. Lowell

box 7

Lindsay, David A.

box 7

Pechman, Joseph A.

box 7

Sanden, B. Kenneth

box 7

Slitor, Richard E.

box 7

Walker, Mabel

box 7

Draft of May 4, 1972

Comments by committee members on draft of May 4, 1972

box 7

Barlow, Joel

box 7

Cantor, Arnold

box 7

Harriss, C. Lowell

box 7

Draft of June 28, 1972

Comments by committee members on draft of June 28, 1972

box 7

Barlow, Joel

box 7

Campbell, Rita Ricardo

box 7

Silverstein, Lawrence L.

box 7

Finished report of February 1973

box 7

Draft Statements and Discussion Papers Prepared for the Committee

box 7

Campbell, Rita Ricardo, "Draft Statement on Population and Income Taxation," December 17 1970

box 7

"Decision Paper on Open Space," October 29, 1970

box 7

"Effects of Changes Under Tax Reform Act of 1969 on Environmental Impact of the Tax Structure," August 24, 1970

box 7

"Federal Income Tax Policy and Land Use"

box 8

Gradison, Willis D., Jr., "Memorandum to Task Force on the Impact of Tax Policy on the Environment," November 5, 1970

box 8

"The Impact of Current IRS Valuation Procedures on Gifts of Partial Interests in Land for Conservation Purposes," January 8, 1971

box 8

Knetsch, Jack L., "A Proposal for Changing Land Taxation," November 4, 1970

box 8

Knetsch, Jack L., "Proposal for Limited Effluent Charges," with comments from committee members November 10, 1970,

box 8

"Preliminary Guidelines for Agency Consideration of the Tax Incentive Approach," July 24, 1970

box 8

Sanden, B. Kenneth, "Tax Impact on Recycling of Wastes" and "Possible Changes in Tax Provisions Relating to Pollution Control Facilities," February 12, 1971

box 8

Slitor, Richard E., "The Tax System and 'Urban Sprawl,'" September 1, 1970

box 8

Smith, Dan Throop, "Draft Statement on Proposed Tax Energy," and revision June 15, 1970, July 16, 1970

box 8

Smith, Dan Throop, "Revision of Draft Statement on Issues in the Use of Excise Taxation to Improve the Quality of the Environment," July 13, 1970

box 8

Smith, Dan Throop, "The Tax Treatment of Donations of Scenic Easements," July 24, 1970

box 8

Smith, Dan Throop, "Tax Treatment of Industrial Investments to Reduce Pollution"

box 8

"Taxation and Land Utilization," August 26, 1970

box 8

"Treatment of Pollution Control Facilities Under Tax Reform Act of 1969"

box 8

Walker, Mabel, "Relation of the Property Tax to the Quality of the Environment," July 1971

Correspondence

box 8

Anderson, Charles A.

box 8

Applewhaite, Eleanor S.

box 8

Atkeson, Timothy

box 8

Barlow, Joel

box 8

Bogan, Eugene F.

box 8

Campbell, Rita Ricardo

box 8

Cantor, Arnold

box 8

Conlon, Charles F.

box 8

Coogan, F.

box 8

Dane, John, Jr.

box 8

Dean, Joel

box 8

DeCoster, Lester A.

box 8

Edwards, J. Rodney

box 8

Gibbons, Boyd H., III

box 8

Gradison, Willis D., Jr.

box 9

Grey, Alison

box 9

Harriss, C. Lowell

box 9

Hayes, Arthur M.

box 9

Herrero, Michael C.

box 9

Hoge, Francis H., Jr.

box 9

Hutton, William T.

box 9

King, Rosie

box 9

Leighton, Charles M.

box 9

Lindsay, David A.

box 9

Lynn, Arthur D., Jr.

box 9

Martin, John M., Jr.

box 9

Matuszeski, William

box 9

Mills, Morris H.

box 9

Palm, Charles E.

box 9

Pechman, Joseph A.

box 9

Ramsey, Norman F.

box 9

Reese, Craig E.

box 9

Robinson, Peter E.

box 9

Rodgers, William H., Jr.

box 9

Sanden, B. Kenneth

box 9

Silverstein, Leonard L.

box 9

Simon, Gerald A.

box 9

Stockfisch, Jacob A.

box 9

Strang, Arthur I., III

box 9

Train, Russell E.

box 9

Ulin, Robert P.

box 9

Walker, Mabel

box 9

Weidenbaum, Murray L.

box 9

Correspondence of Other Committee Members

Office File

box 9

Notices to committee members, rosters of committee members, etc.

Minutes, notes, etc., of committee meetings

box 9

Meeting of April 6, 1970

box 9

Meeting of May 5, 1970

box 9

Meeting of September 25, 1970

box 9

Meeting of November 30, 1970

Memorandum by Russell E. Train on Tax Policy

box 9

Task Force, with comments by May 26, 1970,

box 9

Alison Grey, and Harris June 10, 1970,

box 9

Weinstein June 12, 1970

box 9

Notes, clippings, and miscellanea

Reports, reprints, and serial issues used by the committee for background information

box 9

Reports by the National Industrial Pollution Control Council

box 9

Miscellaneous reports, reprints, and serial issues

box 10

Miscellaneous reports, reprints, and serial issues

BIOGRAPHICAL FILE 1959-1981

Scope and Contents

Bibliographies, biographical sketches, and clippings.

box 11

Bibliographies

box 11

Biographical sketches

box 11

Clippings and publicity

SPEECHES AND WRITINGS 1935-1982

Scope and Contents

Draft and published copies, with associated correspondence and notes.

box 11

1935-1940

box 12

1941-1953

box 13

1954-1958

box 14

1958-1962

box 15

1962-1965

box 16

1965-1967

box 17

1968-1969

box 18

1969-1972

box 19

1972-1974

box 20

1974-1976

box 21

1977-1982

BUSINESS TAXATION CASE FILE 1948-1972

Scope and Contents

Business school case studies

box 22

Business Taxation Case File 1948-1972

box 23

Business Taxation Case File 1948-1972

INTERNATIONAL BUSINESS CASE FILE 1953-1976

Scope and Contents

Business school case studies, and other curricular materials.

box 23

International Business Case File 1953-1976

box 24

International Business Case File 1953-1976

box 25

International Business Case File 1953-1976

box 26

International Business Case File 1953-1976

U.S. DEPARTMENT OF THE TREASURY OFFICE FILE 1956-1958

Scope and Contents

Memoranda, position papers, statistics, and telephone logs.

box 26

General

box 26

Dividends

box 26

Memoranda to the Secretary of Treasury

box 27

Position statements

box 27

Statistical base book

box 27

Telephone log

box 27

American Council for Capital Formation

box 28

American Council for Capital Formation

box 28

Canadian taxation

box 28

Capital gains

box 28

Carryover of basis on inherited property

box 29

Citibank Monthly Economic Letter

box 29

Charitable contributions

box 29

Comments on The Age of Uncertainty

box 29

Commission on Private Philanthropy and Public Needs

box 29

Corporate taxation

box 29

Costs and benefits of environmental control

box 29

Deferred taxes

box 29

Depreciation

box 29

Distorted language

box 29

Dividends

box 30

East-West trade

box 30

Effects of taxation

box 30

Egalitarian articles

box 30

Executive compensation

box 30

Foreign business income

box 31

General Motors Corporation

box 31

Impact of inflation on profits and equity capital

box 31

Inflation

box 31

Instituto Centroamericano de Administracion de Empresas

box 31

Instituto de Estudios Superiores de la Empresa

box 31

International Trade and Investment, Commission on

box 31

Limits to growth

box 31

1980s project (Hoover Institution)

box 31

Obsession with progression

box 31

Organization for European Economic Cooperation

box 31

Petrodollars, Impact of

box 31

Population growth

box 31

Puerto Rico

box 31

Quotations

box 31

Reagan-for-President Committee

box 31

Task Force on Business Taxation

box 32

Tax-free rollovers of reinvested capital gains

box 32

Tax policy

box 32

Tax research grant - Sloan Foundation

box 32

Tax revision

box 32

Taxes, price indexes, and inflation

box 32

U.S. Army Air Forces Statistical School

box 32

Value-added tax

OVERSIZE MISCELLANY 1954-1981

box 33

Oversize Miscellany 1954-1981

CORRESPONDENCE, ALPHABETICAL 1960-1982

box 34

General 1961-1981

box 34

American Council for Capital Formation 1977-1979

box 34

American Federation of Labor-Congress of Industrial Organizations 1977

box 34

Anderson, Martin 1981

box 34

Arthur Young and Company 1978

box 34

Baker, John C. 1978

box 34

Bank of America 1978

box 34

Bechtel Corporation 1978

box 34

Bergsten, C. Fred 1979

box 34

Berney, Robert E. 1979

box 34

Boskin, Michael 1977-1979

box 34

Brookings Institution 1976

box 34

Burress, Richard T. 1977-1979

box 34

Byrd, Harry F., Jr. 1978-1979

box 34

CML Group 1978-1979

box 34

California Institute of Technology Population Program

box 34

Campbell, Rita 1974-1979

box 34

Chiswick, Barry R. 1977

box 34

Citibank 1978-1979

box 34

Coe, Robert P. 1979

box 34

Collins, Donald A. 1979

box 34

Commonwealth Edison Company 1977-1979

box 34

Conable, Barber B., Jr. 1978-1979

box 34

Congress, U.S. 1968-1970

box 34

Crumbine, Peter J. 1979-1981

box 35

Davis, Paul H. 1978

box 35

Data Resoures Company 1979

box 35

Eberle, William D. 1979

box 35

Edwards, John 1978

box 35

Exxon Corporation 1974-1978

box 35

Federal Reserve Board 1978

box 35

Feldstein, Martin 1979-1980

box 35

Fiscal Policy Council 1979

box 35

Ford, Gerald R. 1978

box 35

Friedman, Milton 1977

box 35

Fritchey, Clayton 1978-1980

box 35

Gradison, Willis D., Jr. 1977-1978

box 35

Greenwald, Douglas 1979-1980

box 35

Griffin, Robert P., l978

box 35

Hansen, Clifford P. 1978

box 35

Harriss, C. Lowell 1978

box 35

Harvard Business School 1977-1978

box 35

Hayakawa, S. I. 1978-1979

box 35

Hefner, Robert A., III 1978

box 35

Hewlett-Packard Company 1977-1978

box 35

Higby, Norman P. 1978-1979

box 35

Howell, James E. 1979

box 35

Hudner, Phillip 1979

box 35

Humphrey, George M. 1963-1968

box 35

Institut Europeen d'Administration des Affaires 1966-1979

box 35

International Business Machine Company 1978

box 35

Law and Contemporary Problems Program, Duke University Law School 1977-1978

box 35

Lenches, Elizabeth T. 1979

box 35

Lodwick, S. G. 1978-1980

box 35

Long, Russell B. 1965-1979

box 35

Los Angeles Times, 1978

box 35

McCloskey, Paul N. 1974-1981

box 35

Martin, Thomas A. 1978-1979

box 35

Mills, Wilbur D. 1961

box 35

Moore, W. Henson 1979

box 35

Morgan Stanley and Company 1979

box 35

Munn, James S. 1981

box 35

National Foreign Trade Council 1978-1980

box 36

Packwood, Robert W. 1977-1978

box 36

Pan American World Airways 1978-1979

box 36

Penick, William C. 1979-1980

box 36

Pollock, Oscar S. 1979-1981

box 36

Reagan, Ronald 1978-1979

box 36

Renshaw, John P. 1977

box 36

Republican National Committee 1977

box 36

Rockefeller, David 1964

box 36

Sanden, B. Kenneth 1972

box 36

Simon, William E. 1976

box 36

Staar, Richard F. 1974-1981

box 36

Stern, Michael 1979

box 36

Sutherland, William A. 1977-1979

box 36

Tax Analysts and Advocates Company 1977-1978

box 36

Tax Foundation 1978-1980

box 36

Treasury, U.S. Department of the 1960-1979

box 36

Ture, Norman 1981-1982

box 36

Uhler, Lewis S. 1973

box 36

Ullman, Albert C. 1977-1979

box 36

U.S. News and World Report, 1979

box 36

University of California 1978

box 36

Vogel, Horst A. 1976-1979

box 36

Wall Street Journal, 1978-1982

box 36

Wallich, Henry C. 1977-1982

box 36

Washington Post 1978

box 36

Weinberger, Caspar 1981-1982

box 36

Wormser, Felix 1978

box 36

Zuckert, Eugene M. 1978-1980

CORRESPONDENCE, CHRONOLOGICAL 1962-1979

box 37

1962-1965

box 37

1967-1968

box 38

1970-1972

box 38

1974-1976

box 38

1979

SPEECHES AND WRITINGS 1970-1982

box 39

Speeches and Writings 1970-1982

SUBJECT FILE 1956-1982

Scope and Contents

Speeches and writings, correspondence, notes, memoranda, reports, clippings, and other printed matter.

box 39

Cabinet Council

box 39

Capital gains

box 39

Congressional committee publications on tax revision

box 39

Deferred taxes

box 39

Earned income

box 39

H.R. 7015

box 39

International Fiscal Association

box 39

Kowitz, Patricia E.

box 40

Low bracket [of taxation] burden fallacy

box 40

Marriage penalty [in taxation rates]

box 40

Percentage changes [in taxation rates]

box 40

Profits and inflation

box 40

Republican Party

box 40

Rollover of reinvested capital gains, Tax-free

box 41

Rollover of reinvested capital gains, Tax-free

box 41

Santa Cruz, University of California at

box 41

Tax treatment of charitable and religious organizations, International

box 41

Value-added tax

box 41

Wallich, Henry C.

box 41

Washington staff seminars (Hoover Institution)

MISCELLANY 1979-1981

box 41

Miscellany 1979-1981

Unsorted materials

box 42

Unsorted materials

box 43

Unsorted materials

box 44

Unsorted materials

box 45

Unsorted materials

box 46

Unsorted materials

box 47

Unsorted materials

box 48

Unsorted materials

box 52

Material not yet described

box 53

Material not yet described

box 54

Material not yet described