Overview
The teaching and research records of HBS professor Dan Throop Smith.
Dates
- Creation: 1938-1973
Creator
- Smith, Dan Throop (Person)
Conditions Governing Access
Collection is open for research. Materials stored onsite. HBS Archives collections require a secondary registration form, please contact specialcollectionsref@hbs.edu for more information.
Extent
.50 linear feet (1 box)The collection includes a number of Smith's speeches and writings concerning international business, taxation and tax reform, aspects of public finance, and Smith's testimonies before Congress regarding tax reform measures. The collection also includes a small amount of course notes used by Smith for teaching international business at HBS, and the records of the Faculty Advisory Committee on International Activities (1963-1964), of which Smith was Chairman. Materials in the collection span the dates 1938-1973, but the bulk of material dates from 1948-1968. Materials are arranged in one sequence in alphabetical order by folder title.
Biographical Note:
Dan Throop Smith (1907-1982) was one of the nation’s leading tax experts and the principal architect of the present Internal Revenue Code, as well as a leading exponent of the value-added tax. He earned an A.B. from Stanford University in 1928 and a Ph.D. in Economics from Harvard University in 1934. He joined the Harvard economics faculty in 1930 and moved to the faculty of Harvard Business School (HBS) in 1935. From 1943-1945, he served as the Director of the U.S. Army Air Forces Statistical School at HBS and after the war became Professor of Finance at HBS, a position he remained in until his retirement in 1969. During his tenure at HBS, Smith moved back and forth from academic positions to policy-making positions in the government, including taking time in the 1950s to serve in various capacities in President Eisenhower's Department of the Treasury, where he supervised revisions that resulted in the new Internal Revenue Code of 1954, and becoming a visiting professor at HBS in 1963. Following his retirement from HBS, Smith was appointed Senior Research Fellow at the Hoover Institution and was a frequent expert witness before Congress on tax matters and a consultant to the White House Office of Policy Development.
In addition to his academic appointments, Smith was also president of the Tax Institute of America (1963); president of the National Tax Association (1967); a member of President Nixon's Commission on International Trade and Investment Policy (1970-1971); and a consultant for the chairmen of General Motors Corporation (1959-1970).
Smith died in 1982.
Physical Location
ARCFA
Provenance:
Gift of Martha Smith, 1982
Processing Information
Processed: November 1995
By: Jeff Mifflin
Reprocessed: May 2015
By: Liam Sullivan
- Author
- Baker Library
- Description rules
- dacs
- Language of description
- eng
- EAD ID
- bak00264
Repository Details
Part of the Baker Library Special Collections and Archives, Harvard Business School Repository
Baker Library Special Collections and Archives holds unique resources that focus on the evolution of business and industry, as well as the records of the Harvard Business School, documenting the institution's development over the last century. These rich and varied collections support research in a diverse range of fields such as business, economic, social and cultural history as well as the history of science and technology.
Baker Library | Bloomberg Center
Soldiers Field Road
Boston MA 01263 USA
(617) 495-6411
specialcollectionsref@hbs.edu