Register of the Dan Throop Smith papers

Finding aid prepared by Hoover Institution Archives Staff
Hoover Institution Archives
434 Galvez Mall
Stanford University
Stanford, CA, 94305-6003
(650) 723-3563
© 1998

Title: Dan Throop Smith papers
Date (inclusive): 1935-1982
Collection Number: 73039
Contributing Institution: Hoover Institution 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, 1907-1982.


Boxes 49-51 closed.
The remainder of the collection is open for research; materials must be requested at least two business days in advance of intended use.

Publication Rights

For copyright status, please contact the Hoover Institution Archives

Preferred Citation

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

Acquisition Information

Acquired by the Hoover Institution Archives in 1973.


Materials may have been added to the collection since this finding aid was prepared. To determine if this has occurred, find the collection in Stanford University's online catalog at  . Materials have been added to the collection if the number of boxes listed in the online catalog is larger than the number of boxes listed in this finding aid.

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

Taxation--United States.
United States--Economic conditions.
United States--Politics and government.



Scope and Contents note

Minutes of meetings, reports, memoranda, agenda, etc.
Box 1

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


Meeting no. l May 27, 1970


Meeting no. 2 June 18, 1970


Meeting no. 3 August 6, 1970


Meeting no. 4 September l0, 1970


Meeting no. 5 October 14-15, 1970

Box 2

Meeting no. 5 October 14-15, 1970


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.


Meeting no. 7 December 16, 1970


Miscellaneous reports of 1970


Meeting no. 8 January 27-28, 1971

Box 4

Meeting no. 8 January 27-28, l97l


Meeting no. 9 February 24-25, l97l

Box 5

Meeting no. 9 February 24-25, l97l


Meeting no. 10 March 10-11, 1971


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


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



Scope and Contents note

Reports, drafts, memoranda, correspondence, notes, reprints, serial issues, and clippings.
Box 6

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


Draft of November 18, 1971


Comments by committee members on draft of November 18, 1971


Anderson, Charles A.


Applewhaite, Eleanor S.


Conlon, Charles F.


Gradison, Willis D., Jr.


Harriss, C. Lowell


Pechman, Joseph A.


Sanden, B. Kenneth


Slitor, Richard E.


Train, Russell E.


Draft of December 17, l971

Box 7

Comments by committee members on draft of December 17, 1971


Barlow, Joel


Campbell, Rita Ricardo


Conlon, Charles F.


Sanden, B. Kenneth


Silverstein, Leonard L.


Stockfisch, Jacob A.


Walker, Mabel


Woodworth, Laurence N.


Comments by committee members on draft of March 16, 1972


Anderson, Charles A.


Applewhaite, Eleanor S.


Barlow, Joel


Campbell, Rita Ricardo


Conlon, Charles F.


Gradison, Willis D., Jr.


Harriss, C. Lowell


Lindsay, David A.


Pechman, Joseph A.


Sanden, B. Kenneth


Slitor, Richard E.


Walker, Mabel


Draft of May 4, 1972


Comments by committee members on draft of May 4, 1972


Barlow, Joel


Cantor, Arnold


Harriss, C. Lowell


Draft of June 28, 1972


Comments by committee members on draft of June 28, 1972


Barlow, Joel


Campbell, Rita Ricardo


Silverstein, Lawrence L.


Finished report of February 1973


Draft Statements and Discussion Papers Prepared for the Committee


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


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


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


"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


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


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


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


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


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


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


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


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


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


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


"Taxation and Land Utilization," August 26, 1970


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


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




Anderson, Charles A.


Applewhaite, Eleanor S.


Atkeson, Timothy


Barlow, Joel


Bogan, Eugene F.


Campbell, Rita Ricardo


Cantor, Arnold


Conlon, Charles F.


Coogan, F.


Dane, John, Jr.


Dean, Joel


DeCoster, Lester A.


Edwards, J. Rodney


Gibbons, Boyd H., III


Gradison, Willis D., Jr.

Box 9

Grey, Alison


Harriss, C. Lowell


Hayes, Arthur M.


Herrero, Michael C.


Hoge, Francis H., Jr.


Hutton, William T.


King, Rosie


Leighton, Charles M.


Lindsay, David A.


Lynn, Arthur D., Jr.


Martin, John M., Jr.


Matuszeski, William


Mills, Morris H.


Palm, Charles E.


Pechman, Joseph A.


Ramsey, Norman F.


Reese, Craig E.


Robinson, Peter E.


Rodgers, William H., Jr.


Sanden, B. Kenneth


Silverstein, Leonard L.


Simon, Gerald A.


Stockfisch, Jacob A.


Strang, Arthur I., III


Train, Russell E.


Ulin, Robert P.


Walker, Mabel


Weidenbaum, Murray L.


Correspondence of Other Committee Members


Office File


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


Minutes, notes, etc., of committee meetings


Meeting of April 6, 1970


Meeting of May 5, 1970


Meeting of September 25, 1970


Meeting of November 30, 1970


Memorandum by Russell E. Train on Tax Policy


Task Force, with comments by May 26, 1970,


Alison Grey, and Harris June 10, 1970,


Weinstein June 12, 1970


Notes, clippings, and miscellanea


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


Reports by the National Industrial Pollution Control Council


Miscellaneous reports, reprints, and serial issues

Box 10

Miscellaneous reports, reprints, and serial issues



Scope and Contents note

Bibliographies, biographical sketches, and clippings.
Box 11



Biographical sketches


Clippings and publicity



Scope and Contents note

Draft and published copies, with associated correspondence and notes.
Box 11


Box 12


Box 13


Box 14


Box 15


Box 16


Box 17


Box 18


Box 19


Box 20


Box 21




Scope and Contents note

Business school case studies
Box 22

Business Taxation Case File 1948-1972

Box 23

Business Taxation Case File 1948-1972



Scope and Contents note

Business school case studies, and other curricular materials.
Box 23

International Business Case File 1953-1976

Boxes 24-25

International Business Case File 1953-1976

Box 26

International Business Case File 1953-1976



Scope and Contents note

Memoranda, position papers, statistics, and telephone logs.
Box 26





Memoranda to the Secretary of Treasury

Box 27

Position statements


Statistical base book


Telephone log


American Council for Capital Formation

Box 28

American Council for Capital Formation


Canadian taxation


Capital gains


Carryover of basis on inherited property

Box 29

Citibank Monthly Economic Letter


Charitable contributions


Comments on The Age of Uncertainty


Commission on Private Philanthropy and Public Needs


Corporate taxation


Costs and benefits of environmental control


Deferred taxes




Distorted language



Box 30

East-West trade


Effects of taxation


Egalitarian articles


Executive compensation


Foreign business income

Box 31

General Motors Corporation


Impact of inflation on profits and equity capital




Instituto Centroamericano de Administracion de Empresas


Instituto de Estudios Superiores de la Empresa


International Trade and Investment, Commission on


Limits to growth


1980s project (Hoover Institution)


Obsession with progression


Organization for European Economic Cooperation


Petrodollars, Impact of


Population growth


Puerto Rico




Reagan-for-President Committee


Task Force on Business Taxation

Box 32

Tax-free rollovers of reinvested capital gains


Tax policy


Tax research grant - Sloan Foundation


Tax revision


Taxes, price indexes, and inflation


U.S. Army Air Forces Statistical School


Value-added tax



Box 33

Oversize Miscellany 1954-1981



Box 34

General 1961-1981


American Council for Capital Formation 1977-1979


American Federation of Labor-Congress of Industrial Organizations 1977


Anderson, Martin 1981


Arthur Young and Company 1978


Baker, John C. 1978


Bank of America 1978


Bechtel Corporation 1978


Bergsten, C. Fred 1979


Berney, Robert E. 1979


Boskin, Michael 1977-1979


Brookings Institution 1976


Burress, Richard T. 1977-1979


Byrd, Harry F., Jr. 1978-1979


CML Group 1978-1979


California Institute of Technology Population Program


Campbell, Rita 1974-1979


Chiswick, Barry R. 1977


Citibank 1978-1979


Coe, Robert P. 1979


Collins, Donald A. 1979


Commonwealth Edison Company 1977-1979


Conable, Barber B., Jr. 1978-1979


Congress, U.S. 1968-1970


Crumbine, Peter J. 1979-1981

Box 35

Davis, Paul H. 1978


Data Resoures Company 1979


Eberle, William D. 1979


Edwards, John 1978


Exxon Corporation 1974-1978


Federal Reserve Board 1978


Feldstein, Martin 1979-1980


Fiscal Policy Council 1979


Ford, Gerald R. 1978


Friedman, Milton 1977


Fritchey, Clayton 1978-1980


Gradison, Willis D., Jr. 1977-1978


Greenwald, Douglas 1979-1980


Griffin, Robert P., l978


Hansen, Clifford P. 1978


Harriss, C. Lowell 1978


Harvard Business School 1977-1978


Hayakawa, S. I. 1978-1979


Hefner, Robert A., III 1978


Hewlett-Packard Company 1977-1978


Higby, Norman P. 1978-1979


Howell, James E. 1979


Hudner, Phillip 1979


Humphrey, George M. 1963-1968


Institut Europeen d'Administration des Affaires 1966-1979


International Business Machine Company 1978


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


Lenches, Elizabeth T. 1979


Lodwick, S. G. 1978-1980


Long, Russell B. 1965-1979


Los Angeles Times, 1978


McCloskey, Paul N. 1974-1981


Martin, Thomas A. 1978-1979


Mills, Wilbur D. 1961


Moore, W. Henson 1979


Morgan Stanley and Company 1979


Munn, James S. 1981


National Foreign Trade Council 1978-1980

Box 36

Packwood, Robert W. 1977-1978


Pan American World Airways 1978-1979


Penick, William C. 1979-1980


Pollock, Oscar S. 1979-1981


Reagan, Ronald 1978-1979


Renshaw, John P. 1977


Republican National Committee 1977


Rockefeller, David 1964


Sanden, B. Kenneth 1972


Simon, William E. 1976


Staar, Richard F. 1974-1981


Stern, Michael 1979


Sutherland, William A. 1977-1979


Tax Analysts and Advocates Company 1977-1978


Tax Foundation 1978-1980


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


Ture, Norman 1981-1982


Uhler, Lewis S. 1973


Ullman, Albert C. 1977-1979


U.S. News and World Report, 1979


University of California 1978


Vogel, Horst A. 1976-1979


Wall Street Journal, 1978-1982


Wallich, Henry C. 1977-1982


Washington Post 1978


Weinberger, Caspar 1981-1982


Wormser, Felix 1978


Zuckert, Eugene M. 1978-1980



Box 37




Box 38








Box 39

Speeches and Writings 1970-1982


SUBJECT FILE 1956-1982

Scope and Contents note

Speeches and writings, correspondence, notes, memoranda, reports, clippings, and other printed matter.
Box 39

Cabinet Council


Capital gains


Congressional committee publications on tax revision


Deferred taxes


Earned income


H.R. 7015


International Fiscal Association


Kowitz, Patricia E.

Box 40

Low bracket [of taxation] burden fallacy


Marriage penalty [in taxation rates]


Percentage changes [in taxation rates]


Profits and inflation


Republican Party


Rollover of reinvested capital gains, Tax-free

Box 41

Rollover of reinvested capital gains, Tax-free


Santa Cruz, University of California at


Tax treatment of charitable and religious organizations, International


Value-added tax


Wallich, Henry C.


Washington staff seminars (Hoover Institution)


MISCELLANY 1979-1981

Box 41

Miscellany 1979-1981

Boxes 42-48

Unsorted materials

Boxes 49-51