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Fred Rogers Fairchild

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Fred Rogers Fairchild
Born(1877-08-05)August 5, 1877
Crete, Nebraska, United States
DiedApril 13, 1966(1966-04-13) (aged 88)
Bridgeport, Connecticut, United States
Resting placeLeete's Island Cemetery, Guilford, Connecticut
Academic career
FieldTaxation in the United States
Alma materDoane 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.

Publications

  • Understanding our Free Economy, with Thomas J. Shelley. D. Van Nostrand Company, Inc. 1962.
  • Economics, MacMillan Company. 1948.
  • Elementary Economics: Volume I, with Edgar Stevenson Furniss and Norman Sydney Buck. MacMillan Company. 1927
  • Elementary Economics: Volume II, with Edgar Stevenson Furniss and Norman Sydney Buck. MacMillan Company. 1927.
  • Essentials of Economics, American book Co. 1931.
  • A description of the "New Deal", John Clifford Lecture. MacMillan Company. 1934.

References

  1. ^ "Fairchild of Yale Asserts Program of Balancing Should Come First". The New York Times. May 3, 1936.
  2. ^ "Fairchild, Fred Rogers". The National Cyclopedia of American Biography. 54: 14. 1973.
  3. ^ "Govt. Finance Policies Hit By Fairchild". The Hartford Courant. September 11, 1940. Archived from the original on September 21, 2012. Retrieved July 6, 2017.
  4. ^ United States Congress (1948). Senate.Committee on Finance. U.S. Govt. Print. Off.
  5. ^ Pi Gamma Mu (1981). Social Sciences. University of Michigan.
  6. ^ Fair, Ray C (2003). Great Gatsby. {{cite book}}: |work= ignored (help)
  7. ^ "NATIONAL TAX ASSOCIATION'S HONORARY MEMBERS". National Tax Association. 2007. Archived from the original on June 28, 2007. Retrieved April 14, 2007.
  8. ^ Fairchild, Fred Rogers (December 1920). "Suggestions for Revision of the Federal Taxation of Income and Profits". American Economic Review. 10 (4): 785–799. JSTOR 1803340.
  9. ^ Fairchild 1920, p. 798.
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