Register of the Charles E. McLure papers

Finding aid prepared by Hoover Institution Library and Archives Staff
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Title: Charles E. McLure papers
Date (bulk): 1983-1985
Collection Number: 99017
Contributing Institution: Hoover Institution Library and Archives
Language of Material: English
Physical Description: 25 manuscript boxes (12.5 Linear Feet)
Abstract: Correspondence, memoranda, reports, studies, working papers, and printed matter relating to American taxation policy during the presidential administration of Ronald Reagan and especially to worldwide unitary taxation proposals.
Creator: McLure, Charles E.
Physical Location: Hoover Institution Library & Archives

Access

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 1999.

Preferred Citation

[Identification of item], Charles E. McLure papers, [Box no., Folder no. or title], Hoover Institution Library & Archives.

Biographical Note

Charles E. McLure, Jr. was born in Sierra Blanca, Texas on April 14, 1940. He received degrees in economics from the University of Kansas and Princeton University. He attended the University of Kansas for a Bachelor's degree from 1958 to 1962. He then attended Princeton for both his Master's and Doctoral degrees between 1962 and 1966. After a few years of teaching at Rice University, McLure served as the Vice President of the National Bureau of Economic Research from 1977 to 1981. In 1983, he became Deputy Assistant Secretary of the Treasury for Tax Analysis. McLure was responsible for developing the Treasury Department's proposals to President Ronald Reagan for income tax reform. This work would be the basis for the Tax Reform Act of 1986. He was also Staff Director of the Working Group on Worldwide Unitary Taxation. At the end of his term as Deputy Assistant in 1985, he received the Treasury Department's Exceptional Service Award. McLure has written extensively about tax reform and taxation, and has served as a consultant to various U.S. governmental agencies and international organizations. He received the Daniel Holland Medal from the National Tax Association in 2004.
McLure is currently a senior fellow at the Hoover Institution specializing in the economics of tax policy.
1962 B.A., University of Kansas
1962-1965 M.A. and Ph.D., University of Princeton
1965-1977 Professor, Rice University
1977-1981 Vice president, National Bureau of Economic Research
1979 Author, Must Corporate Income Be Taxed Twice?
1981- Senior fellow, Hoover Institution
1983-1985 Deputy assistant secretary of the treasury for tax analysis, Department of the Treasury, United States
1985 Received Exception Service Award from Department of the Treasury
1986 Author, Economic Perspectives on State Taxation of Multijurisdictional Corporations
1987 Author, The Value Added Tax: Key to Deficit Reduction, with Mark A. Bloomfield
1990 Author, The Taxation of Income from Business and Capital in Colombia
1999 Author, Fiscal Transition in Kazakhstan, with Jorge Martinez and Sally Wallace
2004 Received the Daniel Holland Medal, National Tax Association

Scope and Content of Collection

Comprised of correspondence, memoranda, reports, studies, working papers, and printed matter relating to American taxation policy during the Ronald Reagan administration. Materials are mostly focused on fundamental tax reform and worlwide unitary taxation proposals. There is a large amount of memoranda which is accompanied by supplementary materials related to tax reform. Original folder and binder titles have been retained when possible.

Subjects and Indexing Terms

United States -- Politics and government -- 1981-1989
Taxation -- United States
United States -- Economic policy -- 1981-1993
Unitary taxation
Reagan, Ronald
United States. Department of the Treasury

 

Correspondence 1983-1985

Scope and Contents

Correspondence that is not directly related to fundamental tax reform or the debate on unitary taxes. Correspondence for persons other than the creator has been placed in a folder for others.
box 1, folder 1

Letters sent 1983-1985

box 1, folder 2

Letters received 1983-1985

box 1, folder 3

For others 1983-1985

 

Memoranda 1983-1985

Scope and Contents

Treasury office memoranda organized by recepient. Some memoranda have additional materials attached.
box 1, folder 4

Carlson, George 1984

box 1, folder 5

Chapoton, John 1983

box 1, folder 6

Chew, David 1985

box 1, folder 7

Deputy Secretary Darman, Richard G. 1985

box 1, folder 8

Distribution, 1984-1985

box 1, folder 9

Files 1985

box 1, folder 10

Gerardi, Gerry 1984

box 1, folder 11

Johnson, Manuel 1984

box 1, folder 12

McLure, Charles E. Jr. 1984-1985

box 1, folder 13

Nestor, Skip 1985

box 1, folder 14

Neubig, Tom 1985

box 1, folder 15

Office of Tax Analysis Staff 1984

box 1, folder 16

Pearlman, Ronald A. 1984-1985

box 1, folder 17

Pickford, David E. 1983

box 1, folder 18

Rollyson, Mike 1984-1985

box 1, folder 19

Secretary Baker, James A. 1985

box 2, folder 1

Secretary Regan, Donald T. 1983-1985

box 2, folder 2

Thuronyi, Victor 1984

box 2, folder 3

Wilkins, John 1984

 

Worldwide Unitary Taxation Working Group 1983-1985

Scope and Contents

Materials related to the the Worldwide Unitary Taxation Working Group which was formed for the purpose of taxing multinational corporations. The creator's original folder and binder titles have been retained when possible.
box 2, folder 4-8

Correspondence 1983-1985

box 2, folder 9

Memoranda 1983-1985

box 3, folder 1-5

Memoranda 1983-1985

box 4, folder 1

Memoranda 1983-1985

box 4, folder 2-5

Worldwide combined reporting: A compilation of materials November 1983

box 4, folder 6

Unitary Tax Working Group volume 1 1983

box 5, folder 1

Unitary Tax Working Group volume 1. 1983

box 5, folder 2-4

Unitary Tax Working Group volume 2 1983

box 5, folder 5

Unitary Tax Working Group volume 3 1983

box 6, folder 1-2

Unitary Tax Working Group volume 3 1983

box 6, folder 3

Unitary Tax Working Group volume 4 1983

box 6, folder 4

Initial meeting 2 November 1983

box 6, folder 5

Second meeting 6 December 1983

box 6, folder 6

Third meeting 1 May 1984

box 6, folder 7-8

Unitary Tax Working Group testimony 29 November 1983 - 1 December 1983

box 7, folder 1-2

Unitary Tax Working Group testimony 29 November 1983 - 1 December 1983

box 7, folder 3-4

Statements to the task force 1983-1984

box 7, folder 5

Organisation for Economic Co-Operation and Development 1984

box 7, folder 6

Briefing papers 1984

box 7, folder 7

Briefing material 1 May 1984

box 7, folder 8

Reports 1984-1985

box 8, folder 1

Task force report 1 May 1984

box 8, folder 2-3

Working Group report 1984

box 8, folder 4-6

Working papers 1983-1985

box 9, folder 1-4

Working papers 1983-1985

box 9, folder 5

Water's Edge file 1983-1984

box 9, folder 6

Notes 1983-1985

box 9, folder 7

Printed matter 1983-1984

 

Fundamental Tax Reform 1983-1985

Scope and Contents

Materials related to Fundamental Tax Reform. Creator's original folder and binder titles have been kept when possible.
box 10, folder 1

Correspondence 1983-1985

box 10, folder 2-5

Letters to the Treasury 1983-1984

box 10, folder 6

Fan mail 1984-1985

box 11, folder 1-6

Memoranda 1983-1985

box 12, folder 1-5

Memoranda 1983-1985

box 12, folder 6

Decision memos (Business) 1984

box 13, folder 1-2

Decision memos (Business) 1984

box 13, folder 3-6

Working papers 1983-1985

box 14, folder 1

Working papers 1983-1985

box 14, folder 2

Project outline 1984

box 14, folder 3

Tax reform issues 1984-1985

box 14, folder 4-5

Income tax issues (Business) 1984

box 14, folder 6-7

Income tax issues (Personal) 1984

box 15, folder 1

Subject list of questions and answers 1984-1985

box 15, folder 2-3

Aspects of Tax Policy: 1985 and Beyond 1983

box 15, folder 4-6

Tax reform topics (Modules) 1984

box 16, folder 1-4

Administrative issues, 1984

box 16, folder 5-6

Tax Reform for Fairness, Simplicity, and Economic Growth Volume 1 November 1984

box 17, folder 1-2

Floppy disks 1983-1985

Scope and Contents

Floppy disks and accompanying index that contain documents related to Fundamental Tax Reform.
box 17, folder 3

Notes 1984

box 17, folder 4

Fiscal Year 85 budget material presented at White House January 1984

box 17, folder 5

Treasury fact sheets 1984

box 18, folder 1-3

Fundamental Tax Reform 1984

box 18, folder 4-5

Individual income taxes 1984

box 18, folder 6

Tables and figures 1984-1985

box 19, folder 1

Tables and figures 1984-1985

box 19, folder 2-4

Tax reform meetings volume 1 1984-1985

box 19, folder 5-6

Tax reform meetings volume 2 1984-1985

box 20, folder 1-3

Tax reform meetings volume 3 1984-1985

box 20, folder 4

Alcan Amicus Brief 1985

box 20, folder 5-7

Tax reform sections 1985

box 21, folder 1-2

T-II questions, answers and fact sheets 1985

box 21, folder 3

Talking points circa 1985

box 21, folder 4-8

Reform proposals 1985

box 22, folder 1-4

Fundamental Tax Reform 1985

box 22, folder 5-7

Writings by others 1985

box 23, folder 1-3

Tax reform drafts 1984-1985

box 23, folder 4

Clippings and articles 1984-1985

box 23, folder 5

Printed matter 1984-1985

box 24, folder 1

Printed matter 1984-1985

 

Printed Matter 1979-1986

Scope and Contents

Clippings, press releases, and published material discussing tax reform.
box 24, folder 2-3

General 1982-1985

Scope and Contents

A varity of published material related to taxation during the early 1980s. A bulk of the materials are comprised of informational packets and pamphlets.
box 24, folder 4

Tax notes 1979-1981

box 24, folder 5

Clippings 1983-1985

box 24, folder 6-7

Treasury News 1982-1986

box 24, folder 8

Analysis of the Impacts of the President's Tax Proposal on Major Sectors of the Energy Industry August 1985

box 25

Material not yet described