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John Fullerton

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Why We Need a Financial Transactions Tax

Posted: 08/25/11 02:55 PM ET

Speculators may do no harm as bubbles on a steady stream of enterprise. But the situation is serious when enterprise becomes the bubble on a whirlpool of speculation. -- John Maynard Keynes, Speculator and Economist

You know you've hit a hot button when publicly traded stock exchanges, futures brokers, and a host of bank stocks get slammed with the simple mention of a financial transactions tax ("FTT"). The market's response is understandable -- even a small transactions tax would have a significant impact on the high frequency trading and other "quant" trading strategies that now comprise an astonishing 70 percent* of vastly bloated trading volume.

The truth is simple: A modest financial transactions tax of less than 1 percent would serve as a remarkably efficient tool to achieve needed reform.

And to give it real teeth, it should be a dynamic tool of our systemic risk regulators, with the taxation rate automatically increasing during periods of heightened market volatility.

When managed with a public purpose in mind, securities markets are tools that efficiently facilitate investment in the productive real economy. But, in a confusion of means and ends, much of the market has morphed into a frenzy of destabilizing, short-term speculation that at best pollutes the financial system with instability and lost confidence, and at worst creates episodes of outright theft.

In our technology driven, short-term, speculative financial system, the arguments in favor of a financial transactions tax are stronger than ever. Nobel Laureate economist James Tobin called for a transactions tax in 1971 (the "Tobin Tax") "to throw some sand in the gears of our excessively efficient money markets." Tobin must have understood what systems scientists know now: excessive efficiency comes at a cost of system resiliency. Similarly, the famous speculator (and economist) John Maynard Keynes suggested a tax on currency transactions to address excessive speculation. In Keynes' time, speculation was a small distraction in the financial system hampering productive investment. Today it is a sideshow that has stolen the stage and needs to be put back in its place.

To be fair, not all quant trading is destabilizing. But, the constructive, technology-enabled market-making functions would easily adjust to any uniform tax. The financial markets are responding to short-term speculative financial interests rather than the long-term fundamental interest of real economic investment essential for creating productive jobs in the real economy.

A financial transactions tax will make certain information asymmetry, proprietary trading strategies unprofitable since they rely on nearly non-existent transactions costs. The goal of fair markets is to level the playing field of information. That's why trading on "inside information" is illegal. Stock exchanges, which have lost sight of their public purpose in the well-intended pursuit of competitive advantage, will suffer for a while. Misguided principles have consequences.

Despite claims that trading will flee jurisdictions that impose a transactions tax, such taxes exist today in the U.K., China, Hong Kong, Singapore, Switzerland, and other countries. If the leading financial centers of New York, London, France, Germany, and Tokyo together implemented a more comprehensive transaction tax regime, other countries would see it in their interest to follow suit. Technical feasibility in the digital age with centralized trading and settlement is not a problem, as Nobel Laureate Joseph Stiglitz and numerous studies have noted.

Conflicted bankers and exchange operators say, through their economist friends, that a transactions tax will hurt economic growth, presumably due to the lost efficiency. This argument is fallacious. The value of any efficiency loss is smaller than the resiliency gain and is a necessary tradeoff. And the growth of revenues and bonuses of the quant traders and exchanges that will be affected will be more than offset by the redeployment of this talent and capital into more socially productive purposes. How about more "quant" geniuses working on carbon sequestration, cancer research, and global access to safe drinking water?

This is all to say nothing of the substantial, desperately needed revenues a financial transaction tax could generate, which of course is why Sarkozy and Merkel brought it up now. More money, improved market resiliency we desperately need, and a reallocation of capital to productive long-term investment that fuels sustainable growth, creates jobs, and in the process reduces government deficits makes a financial transactions tax a win-win-win. Academic studies have estimated the value of a financial transactions tax could exceed $100 billion per year in the U.S. alone just from the tax revenue -- the other two wins come as a bonus.

Now that's the kind of bonus we can all applaud.

*More analysis from TAAB here.

 
Speculators may do no harm as bubbles on a steady stream of enterprise. But the situation is serious when enterprise becomes the bubble on a whirlpool of speculation. -- John Maynard Keynes, Specula...
Speculators may do no harm as bubbles on a steady stream of enterprise. But the situation is serious when enterprise becomes the bubble on a whirlpool of speculation. -- John Maynard Keynes, Specula...
 
 
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01:15 AM on 09/20/2011
I think everyone is over thinking transactions tax programs.

Divide the federal budget by the total amount transferred in the previous year to arrive at a transfer percentage tax rate. This tax rate should be much much less than 1% of each dollar transferred. Apply this tax to every transaction flowing through the American financial system, including those with foreign participants. Tax incentive programs enacted through tax deductions or tax credits would be recast as federal grant programs completely separate from the tax collection system.

This tax is simple to understand, easy to implement and manage, and an equal burden to all.
03:43 PM on 08/28/2011
If additional taxes solved economic problems then European nations would have led the world in GDP growth.

Sadly, these socialist nations are in great difficulty.

Given the sheer size of global banks, a transaction tax would have to be universal in scope, and that , certainly is not going to happen, any time soon.
12:36 AM on 08/27/2011
The tax and cost consequences of this proposal will be dramatic. Most of the 70% of trading alleged to be HFT makes a fraction of a cent per share. The transaction tax will succeed in stopping most of HFT. Proportionately, it's equivalent to (I'm not kidding) a $500/gallon tax on gasoline. There will be no $100B tax windfall, and to not understand this is, frankly, incompetent if you're going to discuss this issue. HFT already pays huge taxes on transactions, and these will be lost under the author's proposal. Just ask the SEC what fraction of their budget is funded by HFT SEC fees. Vanguard, the largest mutual fund company, has published statements that cost reductions due to HFT will save the average 401k account 30% at cash out time. Average retail investors will lose this benefit. Win, win, win? It's lose, lose, lose in the real world.
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John Fullerton
03:45 PM on 09/02/2011
I agree that the academic studies probably overstate the revenue potential of a FTT for the reasons you understand, although the ones i've seen do take account of reduced trading volume. That's why I did not express my own opinion on it. The truth is I don't know, and the only way anyone will know is to impose a small uniform tax and see what happens. But the primary motivation for the tax is to address the systemic issues I describe. Regarding "cost reductions of HFT", even if the study is right, 30% of a tiny number (trading cost) is a tiny number and immaterial to a long term investment account such as a 401k if it follows an investment strategy rather than a short term speculation strategy. And finally, perhaps we would be better off if the SEC and the exchanges did not have their short term financial interests aligned with trading volume, particularly when such volume harms the long term capital formation function of equity markets, and dramatically increases the SEC's challenges which they clearly are not up to as it is.
07:10 PM on 09/02/2011
Thank you for the thoughtful response. One thing on which I was not clear, the savings that Vanguard is talking about is 30% of the total value of the 401k account, not 30% of the trading costs incurred over the lifetime of the account. The compounding effect over a long period of time on the cost savings turns out to be large. And I'm talking about relatively low turnover index-type funds, not mutual fund strategies that do a lot of trading.
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jstrate
12:48 PM on 08/26/2011
Imposing taxes to raise revenues is a necessary and legitimate activity of government. As the author argues, an FTT will lead to a downsizing of the financial services sector and a reallocation of human and other resources to more productive activities. Unfortunately, so many members of Congress are in the habit of shaking down campaign money from the financial services sector that such a reform is unlikely.
10:42 AM on 08/26/2011
Ok, no problem. I will just do my trading electronically from the Caymans or the Virgin Islands.
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John Fullerton
03:46 PM on 09/02/2011
You can trade from mars so long at the exchanges are required to collect the tax!
11:20 PM on 09/02/2011
And you will get every exchange in the world to collect the tax, right?
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humanbeing-rick
Born in the USA 1947
10:29 AM on 08/26/2011
True American patriots would agree, and have wanted to pass the FTT for a long time. However the special interests buy our politicians, and it never got the attention it deserves.
The high-frequency, short-term trading (speculations) are causing the wild instability and distortions in the markets. What ever happened to old-fashioned long-term investments?

" high frequency trading and other "quant" trading strategies that now comprise an astonishing 70 percent* of vastly bloated trading volume."
70% of the market is composed of speculative practices! It is time to stop the frat boys from playing with our lives!
08:48 AM on 08/26/2011
One per cent is steep considering the average yearly return in the stock market over the past 15 years. Five cents a share would be a good start. That would put a dent in high frequency trading shenanigans. There should also be a tax on placing orders that are not filled in excess of 10 per day per person/organization. I make a couple hundred stock trades a year and five cents a share would not discourage me. The decline in brokerage fees over the past couple years is a lot more than that.
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Skeptical Patriot
08:25 AM on 08/26/2011
Your right to be concerned about the high velocity trading and the implications to market volatility. This is simply the latest in the kind of market activities that notionally increase efficiency and decrease spreads. It also has the perverse effect of increase volatility in times of market stress and potentially causing significant market dislocations.

However, to jump to a transaction tax as the answer is not the answer. Are you going to exclude IPO's and secondaries? Will it impact overall equity values by imposing an effective transfer tax both on purchase and sale? There are undoubtedly other reforms that can impose some friction without the creation of another taxing authority and reliance on tax revenues that are derivative of slowing down the markets.
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John Fullerton
03:51 PM on 09/02/2011
The size of the tax is so immaterial that an issuer paying Goldman Sachs 7% for their IPO or 2% for their secondary will hardly notice the 1/10th of 1% or less FTT. But exempt them for purity sake if you so choose. I'd be happy to hear of another reform that can impose the friction you suggest, be used as a dynamic regulatory tool to mitigate volatility as I describe, and that is as simple and clean as a FTT while providing economic incentives that are constructive to society.
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Longtimeliberal
08:20 AM on 08/26/2011
This makes more sense than anything I have heard! Transactions can't be hidden in tax havens!
10:43 AM on 08/26/2011
Actually, yes they can. The entire transaction would occur in those havens and the assets would be domiciled there. I already keep most of my securities in the BVI.
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John Fullerton
08:29 AM on 09/04/2011
The exchanges are not in the BVI and that's where you need to trade. I challenge the NYSE, NASDQ, London Stock Exchange and all the "dark pools" to move to the BVI in the face of a G-20 call for a nominal, universal FTT. Be serious. Remember the Falklands?
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Peter007
07:21 AM on 08/26/2011
Someone is always hatching a solution for a problem that doesn't exist.
03:33 PM on 08/25/2011
Tax, Tax, Tax - is that all your kind knows? Thank you but I'll re-deploy my own capital and talent in a socially acceptable manner of my choosing. When you are able to produce an idea other than stealing from those who invest their time and capital in the pursuit of self enrichment feel free to share it. Better yet impose a tax upon your own efforts. Please enlighten everyone on the mechanics of hft and exactly how they are detrimental to long term investment. The majority of "long term" investment capital is deployed via mutual funds whose transactions are not measurably influenced by hft.
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Joseph LeCompte
The USA isnt broke.It was robbed.
10:43 AM on 08/26/2011
I tried to remember all the radical tax hikes Obama signed that destroyed the economy. I found 2.

Tobacco tax was raised and a tanning bed tax. What a commie
Medicare tax on incomes over 250k went up .9%
and Medicare taxes on investment income is 3.8 vrs 0 before.
I dont buy your chicken little act.

oh yeah in 2 years there's a tax of 700$ for people who refuse to buy Health Care.
11:09 AM on 08/26/2011
No chicken little act - tired of people who produce nothing devising ways to take money out of my pocket - especially since a transaction tax would directly impact me. BTW - i've used capital earned through my "evil ways" as a speculator and invested in an unrelated business that creates jobs and ultimately more tax revenue. Try living in the real world versus the theoretical liberal utopia you seek.
PROGRESSISGOOD
Without Economic Justice, There Is No Justice!
11:10 AM on 08/26/2011
As long as the investor class is going to play at the casino with all of our money. They need to pay for that privliege.
11:20 AM on 08/26/2011
I play with my money not yours. This will not be a "big bank" specific tax, it will be across the board.