Charles E. McLure Jr.
Daniel Holland Medal of the National Tax Association
Charles E. McLure Jr. is an emeritus senior fellow specializing in the economics of tax policy.
McLure has written extensively on federal tax reform, intergovernmental fiscal relations, tax harmonization, the value-added tax and other forms of consumption-based taxation, state corporate income taxes, taxation in developing countries and countries in transition, taxation of electronic commerce, corporate tax harmonization in the European Union, and border adjustments for carbon prices.
As deputy assistant secretary of the Treasury for tax analysis (1983–85), McLure was responsible for developing the Treasury Department's proposals that became the basis of the Tax Reform Act of 1986; he was also staff director of the Working Group on Worldwide Unitary Taxation.
McLure has served as a senior economist on the staff of the President's Council of Economic Advisers; as a consultant to several agencies of the US government and to various international organizations, including the World Bank, the United Nations, the International Monetary Fund, and the InterAmerican Development Bank; and as an adviser to several dozen developing countries and countries in their transition from socialism.
McLure received the Treasury Department's Exceptional Service Award in 1985 and the National Tax Association's most prestigious award, the Daniel Holland Medal, "for distinguished lifetime contributions to the study and practice of public finance" in 2004.
Books McLure has written include Fiscal Transition in Kazakhstan (coauthored, 1999); The Taxation of Income from Business and Capital in Colombia (coauthored, 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 also edited State Corporation Income Tax: Issues in Worldwide Unitary Taxation (1984); with Michael Boskin, World Tax Reform (1990); with Peter Mieszkowski, Fiscal Federalism and the Taxation of Natural Resources (1983); and Tax Assignment in Federal Countries (1983). He has also published more than three hundred articles in economic journals and law reviews.
McLure holds degrees in economics from the University of Kansas (BA, 1962) and Princeton University (MA, 1964, PhD, 1966).
His research papers are available at the Hoover Institution Archives.