Charles E. McLure
Charles E. McLure, Jr. is a Senior Fellow at the Hoover Institution at Stanford University. Prior to joining the Hoover Institution he was Vice President of the National Bureau of Economic Research (1977-81) and Cline Professor of economics at Rice University (1965-77).
As Deputy Assistant Secretary of the Treasury for Tax Analysis from 1983 to 1985, McLure was responsible for developing the Treasury Department's proposals to President Ronald Reagan that became the basis of the Tax Reform Act of 1986, the most comprehensive reform of the income tax since its introduction in 1913. He was also Staff Director of the Working Group on Worldwide Unitary Taxation appointed by Treasury Secretary Donald Regan at Reagan's request. He received the Treasury Department's Exceptional Service Award in 1985, and in 2004 the National Tax Association awarded him the Daniel M. Holland Medal "for distinguished lifetime contributions to the study and practice of public finance."
A specialist in the economics of taxation, McLure has written extensively on federal tax reform, intergovernmental fiscal relations, the value added tax and other forms of consumption-based taxation, relief from double taxation of corporate dividends, state corporate income taxes, taxation of natural resources, and taxation in developing countries. His current research focuses on taxation of electronic commerce and tax competition.
McLure has served as a Senior Economist on the staff of the President's Council of Economic
Advisers, as a consultant to various agencies of the U.S. government, and an adviser to several
international organizations, including the World Bank, the United Nations, the International
Monetary Fund, and the InterAmerican Development Bank. The countries where he has been an
adviser include Argentina, Bolivia, Brazil, Bulgaria, Canada, Chile, Colombia, Egypt, Guatemala,
Indonesia, Jamaica, Kazakhstan, Kenya, Malawi, Malaysia, Mexico, New Zealand, Panama, Russia,
South Africa, Trinidad and Tobago, Turkey, Ukraine, and Venezuela. He was recently a member of
the OECD's Technical Advisory Group on taxation of Business Profits.
Books McLure has written include:
Fiscal Transition in Kazakhstan (with Jorge Martinez and Sally Wallace, 1999);
The Taxation of Income from Business and Capital in Colombia (co-authored, 1990);
The Value Added Tax: Key to Deficit Reduction (1987);
Economic Perspectives on State Taxation of Multijurisdictional Corporations (1986); and
Must Corporate Income Be Taxed Twice? (1979).
McLure has edited:
State Corporation Income Tax: Issues in Worldwide Unitary Taxation,
Fiscal Federalism and the Taxation of Natural Resources (with Peter Mieszkowski)
Tax Assignment in Federal Countries, and
World Tax Reform (with Michael Boskin)
McLure has also published numerous articles in economic journals and law reviews.