Fred Rogers Fairchild Explained

Fred Rogers Fairchild
Birth Date:5 August 1877
Birth Place:Crete, Nebraska, United States
Death Place:Bridgeport, Connecticut, United States
Resting Place:Leete's Island Cemetery, Guilford, Connecticut
Field:Taxation in the United States
Alma Mater:Doane University
Yale University

Fred Rogers Fairchild (August 5, 1877 – April 13, 1966) was an American economist and educator.[1]

Fairchild was born in Crete, Nebraska. His father was Arthur Babbitt Fairchild, a descendant of Thomas Fairchild, who settled in New England in 1639. He was a brother of Henry Pratt Fairchild, a sociologist and educator. Fairchild attended Doane College (AB, 1898) in Crete and Yale University (PhD, 1904). He also received an honorary LL.D. from Doane in 1929.[2] Fairchild taught economics at Yale for many years.[3] He was a holder of the Knox Chair of Economics.[4] He was published widely, and his work included well received textbooks.[5] [6]

Fairchild was an honorary member of the National Tax Association, an educational association of taxation experts.[7] His primary field of study was federal taxation in the United States. In a 1920 journal article published in the American Economic Review,[8] Fairchild proposed a restructuring of the post-war U.S. federal taxation system in light of calls for the repeal of the excess profits tax enacted during wartime. He recommended, in order to ensure a "reasonable revenue to the government and justice to the various classes of taxpayers",[9] that corporations be exempt from income taxes and instead that shareholder dividends become subject to the income tax.

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Notes and References

  1. News: Fairchild of Yale Asserts Program of Balancing Should Come First . . May 3, 1936.
  2. Fairchild, Fred Rogers . The National Cyclopedia of American Biography . 54 . 14 . 1973.
  3. News: Govt. Finance Policies Hit By Fairchild . September 11, 1940 . The Hartford Courant . July 6, 2017 . September 21, 2012 . https://web.archive.org/web/20120921000959/http://pqasb.pqarchiver.com/courant/access/862256442.html?dids=862256442:862256442&FMT=ABS&FMTS=ABS:AI&date=Sep+11,+1940&author=Special&pub=The+Hartford+Courant&desc=Govt.+Finance+Policies+Hit+By+Fairchild&pqatl=google . dead .
  4. Book: United States Congress . Senate.Committee on Finance . 1948 . U.S. Govt. Print. Off .
  5. Book: Social Sciences . Pi Gamma Mu . Pi Gamma Mu . 1981 . University of Michigan .
  6. Book: Great Gatsby . Eastern Economic Journal . 2003 . Fair, Ray C.
  7. Web site: NATIONAL TAX ASSOCIATION'S HONORARY MEMBERS . April 14, 2007 . 2007 . National Tax Association . https://web.archive.org/web/20070628100816/http://www.ntanet.org/nta_honarary_members.htm . June 28, 2007.
  8. Fairchild . Fred Rogers . Fred Rogers Fairchild . December 1920 . Suggestions for Revision of the Federal Taxation of Income and Profits . . 10 . 4 . 785–799 . 1803340.
  9. Fairchild 1920, p. 798.