The Automated Payment Transaction (APT) tax is a small, uniform tax on all economic transactions, which would involve simplification, base broadening, reductions in marginal tax rates, the elimination of tax and information returns and the automatic collection of tax revenues at the payment source. This proposal is to replace all United States taxes with a single tax (using a low rate) on every transaction in the economy. The APT approach would extend the tax base from income, consumption and wealth to all transactions. Proponents regard it as a revenue neutral transactions tax, whose tax base is primarily made up of financial transactions. It is based on the fundamental view of taxation as a "public brokerage fee accessed by the government to pay for the provision of the monetary, legal a
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| - Automated Payment Transaction tax (en)
- Automated Payment Transaction Tax (fr)
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| - The Automated Payment Transaction (APT) tax is a small, uniform tax on all economic transactions, which would involve simplification, base broadening, reductions in marginal tax rates, the elimination of tax and information returns and the automatic collection of tax revenues at the payment source. This proposal is to replace all United States taxes with a single tax (using a low rate) on every transaction in the economy. The APT approach would extend the tax base from income, consumption and wealth to all transactions. Proponents regard it as a revenue neutral transactions tax, whose tax base is primarily made up of financial transactions. It is based on the fundamental view of taxation as a "public brokerage fee accessed by the government to pay for the provision of the monetary, legal a (en)
- L’Automated Payment Transaction (APT) Tax consiste en un impôt à (faible) taux unique prélevé sur toutes les transactions. La taxe est automatiquement calculée et prélevée lors du règlement électronique de la transaction par le système de paiements. (fr)
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| - The Automated Payment Transaction (APT) tax is a small, uniform tax on all economic transactions, which would involve simplification, base broadening, reductions in marginal tax rates, the elimination of tax and information returns and the automatic collection of tax revenues at the payment source. This proposal is to replace all United States taxes with a single tax (using a low rate) on every transaction in the economy. The APT approach would extend the tax base from income, consumption and wealth to all transactions. Proponents regard it as a revenue neutral transactions tax, whose tax base is primarily made up of financial transactions. It is based on the fundamental view of taxation as a "public brokerage fee accessed by the government to pay for the provision of the monetary, legal and political institutions that protect private property rights and facilitate market trade and commerce." The APT tax extends the tax reform ideas of John Maynard Keynes, James Tobin and Lawrence Summers, to their logical conclusion, namely to tax the broadest possible tax base at the lowest possible tax rate. The goal is to significantly improve economic efficiency, enhance stability in financial markets, and reduce to a minimum the costs of tax administration (assessment, collection, and compliance costs). (en)
- L’Automated Payment Transaction (APT) Tax consiste en un impôt à (faible) taux unique prélevé sur toutes les transactions. La taxe est automatiquement calculée et prélevée lors du règlement électronique de la transaction par le système de paiements. L'APT Tax a d'abord été proposée à Buenos Aires lors de la conférence de l' (en) par en 1989 et une version améliorée de la proposition a été publiée dans (en) en 2000. Il s'agit d'une généralisation de la taxe de Keynes, de la taxe Tobin et des idées de Lawrence Summers, c'est-à-dire taxer l'assiette fiscale la plus large possible au taux d'imposition le plus bas possible Afin de s'assurer que les transactions en espèces sont également imposées, le système APT propose d'exiger une taxe sur les devises qui entrent et sortent du système bancaire. D'autre part, afin de décourager l'évasion fiscale en espèces, la taxe APT propose un taux d'imposition plus élevé sur l'argent en espèce : en effet, les espèces peuvent être utilisés plusieurs fois pour différentes transactions entre les moments où elles sortent et où elles rentrent dans le système bancaire. (fr)
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