Fred Rogers Fairchild (August 5, 1877 – April 13, 1966) was an American economist and educator.
Fairchild attended Doane College (AB, 1898) in Crete and Yale University (PhD, 1904).
[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.