Carl Sumner Shoup (1902–2000) was a prominent American economist and a professor at Columbia University, recognized primarily for his contributions to the field of public finance and tax policy.
Shoup is most notable for leading the "Shoup Mission" to Japan in 1949 during the Allied occupation following World War II. At the request of General Douglas MacArthur, Shoup and a team of tax specialists developed a comprehensive plan to modernize and stabilize the Japanese tax system. The resulting Shoup Recommendations emphasized direct taxation, particularly personal and corporate income taxes, and sought to establish a more equitable and efficient fiscal framework. These reforms are credited with providing the structural foundation for Japan's post-war economic development.
In addition to his work in Japan, Shoup was an early proponent and theorist of the Value Added Tax (VAT). His academic work extensively analyzed the economic effects of various taxation methods, and his textbook, Public Finance (1969), became a standard reference in the field.
Throughout his career, Shoup served as a consultant for the United States Treasury Department and various international governments, including those of Venezuela, Liberia, and Brazil. He held several leadership positions within the academic community, including the presidency of the International Institute of Public Finance and the National Tax Association. He remained an emeritus professor at Columbia University until his death in 2000.
