Carl Sumner Shoup (October 26, 1902 – March 23, 2000)[1][2][3] was an American economist and public finance expert.
He is best known for leading the Shoup Mission of 1949–1950, tasked with revising the fiscal system of post-World War II Japan.
He directly contributed to the tax codes of Canada, the United States, Japan, Europe, and South and Central America in the 1930s, '40s, and '50s.
[1] 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.[1][5] Carl Shoup has been identified as an intellectual father of the value-added tax (VAT).
[6] In particular, Shoup developed a taxonomy for describing the value added taxes and linking the administration of the VAT to the capabilities of the particular country.