Carl Sumner Shoup (October 26, 1902 - March 23, 2000) was an economist who led the Shoup Mission of seven economists at the invitation of General MacArthur to revise the Tax System in post World War II Japan. Directly contributed to the tax codes of Canada, the United States, Japan, Europe, and South and Central America in the 1930s, 40s, and 50s. Professor Emeritus of Columbia University.
Carl Shoup was the son of railroad executive Paul Shoup and Rose Wilson Shoup. He and his wife Ruth had three children: Donald, Paul S., and Beatrice.
Born in San Jose, and grew up in Los Altos riding his horse to school.
Government Economic and Tax Policy
Co-directed, with fellow economist Roy Blough, the creation of the 1937 six-volume study "Report on the Federal Revenue System" of American taxes and potential reforms at the request of Treasury Secretary Henry Morgenthau, Jr.
Carl Sharp was identified as the intellectual father of the value-added tax (VAT) Shoup developed a taxonomy for describing the value alled taxes and linking the administration of the VAT to the capabilities of the particular country.
In the late 40s, he led the Shoup Mission in Japan that led to their current tax system in use today.
Participated in the creation of the Value Added Tax systems in Canada and Europe in the 1950s.
In the 1950s, he contributed to the overhaul of the tax systems in Venezuela, Cuba, and Liberia
- Public Taxation: April 1969 by Intervale Publishing Company ISBN 0932400027
- Ricardo on Taxation: September 1992 by Ashgate Publishing, Ltd ISBN 0751200603
- Shoup was awarded the Order of the Sacred Treasure twice by Japan’s Emperor Hirohito. The order of the sacred treasure is an award from the country of Japan for long and meritorious service.
- McVicknar Professor Emeritus of Political Economy
- Columbia University Professorship in Honoring Carl Sumner Shoup Endowed by Toyota Motor Company
- Distinquished Fellow of the American Economic Association 
- Social Security Administration. Social Security Death Index, Master File.
- Intellectual Foundations of the VAT, Wayne Thirsk
- Retrospectives on Public Finance, Lorraine Eden.
- COLUMBIA UNIVERSITY RECORD February 25, 1994 Vol. 19 No. 18