We proposed an all-pass filter based perfect absorber scheme which also can function as a highly efficient transmissive modulator. We theoretically analyzed the proposed scheme using the temporal coupled mode theory and showed that near-perfect absorption could be achieved with practically modest deviation from the critical coupling condition. We also demonstrated the feasibility of the proposed scheme in a grating-based all-pass filter device with a variable loss implemented by two separate graphene layers, achieving an absorption of ~99.8% and a transmission modulation depth of ~70 dB in a terahertz frequency range. We also numerically investigated the tunability of the designed device.
