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.