Consumers because absolutely everything is made through the intermediation of thefinancialsystem and at each point of such contact with that systemthetax will be charged.
The hot new idea in the U.S. and Europe, sure to come up at the June global G-20 meeting, is to impose a tax on large banks, the proceeds to be used to build a reserve fund to rescue thefinancialsystem in the next financial crisis, rather than the history of having to use tax-payer money each time.
Now it is back at the front line of gargantuan bail-out packages, wrangling over government spending and tax reform, and attempts to stop sovereign defaults further disturbing the jittery global financialsystem.