Treasury and Taxation: Will Transaction Tax Travel to US?

November 07, 2012
The financial industry is trying to snuff out any further thought about a transaction tax for the US.

Fri Reg and Accting - Ledger smallBack in early October when 11 EU finance ministers agreed to the introduction of a financial transaction tax in most of the block, many thought that perhaps the Atlantic would protect the US from such silly notions. But not the US financial industry. There is a feeling among industry groups that the tax will make its way to the US, particularly as Europe may add some extraterritorial attributes to it. The industry is now getting an early start on lobbying against it.

After the October decision to move forward in Europe (with the notable exception of the UK), there has been concerted effort, led by Austrian Foreign Minister Maria Fekter to try to “convince others,” because, she said, such a tax would be a “stabilizing measure” and create funds for safety nets like deposit insurance and also help banks reduce debt. So far those others have been less enthusiastic. The Netherlands and Sweden both opposed the tax – Sweden, in particular, has an informed right to do so, having implemented and then pulled a 0.5 percent financial transaction tax of its own in 1984 after its equity market fell sharply.

A transaction tax has been proposed in the US, most notably by Democratic Congressmen Rep. Peter DeFazio of Oregon and Sen. Tom Harkin of Iowa. The two proposed legislation in 2011 suggesting such a tax would raise billions of dollars, reduce volatility and help create jobs. The Obama administration however has come out against it.

But since the recent developments on the issue in Europe, the financial industry is worried the tax will gain traction in the US. “Global markets remain in a fragile state with many economies experiencing historic levels of unemployment and unusually slow recoveries,” a group of industry organizations and lobbyists reportedly wrote. in a letter to Treasury Secretary Timothy Geithner. “Now is not the time to experiment with policies that experience tells us will impede growth, fragment markets, increase market volatility, destroy savings and encourage uneconomic tax-motivated decision-making.” The letter was signed by the Securities Industry and Financial Markets Association, the Financial Services Roundtable, the US Chamber of Commerce and the Investment Company Institute.

Bankers and treasurers have expressed fear in the past that the FTT will reduce liquidity in the financial markets, causing inefficiencies and wider margins. Also, net hedging operations could be hard hit because even intra-group transactions will be subject to the tax.

Meanwhile in Europe, there are still many details yet to be worked out. For example, there is no consensus on what to do with the proceeds from the tax, although there is widespread agreement that they should help defray the cost of bailing out the banks. And while the US administration opposes the tax, the financial industry wants it to be more proactive in telling Europe how it feels.

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