Register of the Charles E. McLure papers
Finding aid prepared by Hoover Institution Library and Archives Staff
Hoover Institution Library and Archives
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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 2
Letters received
1983-1985
Memoranda
1983-1985
Scope and Contents
Treasury office memoranda organized by recepient. Some memoranda have additional materials attached.
box 1, folder 7
Deputy Secretary Darman, Richard G.
1985
box 1, folder 12
McLure, Charles E. Jr.
1984-1985
box 1, folder 15
Office of Tax Analysis Staff
1984
box 1, folder 16
Pearlman, Ronald A.
1984-1985
box 1, folder 19
Secretary Baker, James A.
1985
box 2, folder 1
Secretary Regan, Donald T.
1983-1985
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 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 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 7
Briefing material
1 May 1984
box 8, folder 1
Task force report
1 May 1984
box 8, folder 2-3
Working Group report
1984
box 9, folder 5
Water's Edge file
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 2-5
Letters to the Treasury
1983-1984
box 12, folder 6
Decision memos (Business)
1984
box 13, folder 1-2
Decision memos (Business)
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 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 21, folder 1-2
T-II questions, answers and fact sheets
1985
box 21, folder 3
Talking points
circa 1985
box 22, folder 1-4
Fundamental Tax Reform 1985
box 23, folder 1-3
Tax reform drafts
1984-1985
box 23, folder 4
Clippings and articles
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 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