銀行業者s have no one to 非難する but themselves
Raising 税金s is never 普通は a popular step for any （ドイツなどの）首相／（大学の）学長. But Alistair Darling is ありそうもない to 遭遇（する） much 対立 when he 発表するs tomorrow that he has decided to 課す a supertax on the ferociously large 特別手当s that 銀行業者s have earned on the 支援する of the ta xpayer.
If ever there were a time when the nation could have 推定する／予想するd the banks to show 抑制 it was over the last year. After all, without the enormous 補助金s from taxpayers in Britain, the 部隊d 明言する／公表するs and on the Continent, many of the most famous 指名するs in banking would not even 存在する today.
In Britain alone, the handouts to the banking system have reached more than £1trillion (or £1,000billion), a sum equal to two-thirds of the 国民所得.
Yet the 銀行業者s and their 支持者s in the 財政上の community 簡単に do not understand the level of 怒り／怒る directed against them and their foolhardy lending 政策s. They still believe they are する権利を与えるd to high 支払う／賃金 and 特別手当s and a 特権d lifestyle.
Darling will not, of course, be the first （ドイツなどの）首相／（大学の）学長 to 課す a one-off 'windfall' 税金 on 商売／仕事. In 1981, the then Tory （ドイツなどの）首相／（大学の）学長 Geoffrey Howe 課すd a 徴収する on what were seen as 過度の bank 利益（をあげる）s.
Years later, in his first 予算 after coming to 力／強力にする, Gordon Brown 課すd a 税金 on the 公共事業（料金）／有用性 companies (many of them foreign owned) which were seen to have been 偉業／利用するing the 消費者.
There can be little 疑問 that the 政府's 決定／判定勝ち（する） to 取り組む the 提案するd 特別手当s to be paid by the banks is partly 予定 to the naivety of the board of the 王室の Bank of Scotland 長，率いるd by Sir Philip Hampton and Stephen Hester. Their 公表，暴露 that the board had 始める，決める aside an 概算の £1.5billion for 特別手当s earned in 2009? -? and that the bank's directors were 用意が出来ている to 辞職する 一団となって／一緒に if the 当局 拒否権d those 特別手当s? -? left the 政府 with little choice but to play hardball.
It will not just be 銀行業者s at the partly nationalised 王室の Bank of Scotland and Lloyds Banking Group who are going to be 支配するd to the supertax on 特別手当s.
It is my understanding that the 財務省 will be 税金ing the 特別手当s paid at all the Londonbased banks 含むing the high fliers at Goldman Sachs and European 巨大（な）s like Credit Suisse.
Goldman Sachs a 孤独な is planning to 始める，決める aside £11.4billion for 支払う／賃金, 特別手当s and 利益s 世界的な to reward high fliers over the last 12 months. It is 捜し出すing to assuage public 怒り／怒る by 申し込む／申し出ing to 支払う／賃金 most of the 特別手当s in 株, rather than cash. The big 審議 in Whitehall has been over what 形態／調整 the windfall 税金 would take and at whom 正確に／まさに it should be 的d.
早期に suggestions that a special 税金 should be 課すd on 利益（をあげる）s, or that banks should no longer be 許すd to 告発（する），告訴（する）／料金 past losses against 未来 収入s, were 支配するd out. Such moves would penalise 比較して successful banks such as HSBC, which have 生き残るd without 政府 help, and would also 損失 the prospects
So the 政府 has decided to 税金 the 特別手当s themselves.
Most 上級の 銀行業者s and 仲買人s receive only a fraction of their 収入s in basic 支払う／賃金? -? the 残り／休憩（する） comes through 特別手当s. The 政府 could attack the 特別手当s in a number of ways.
A supertax could be 課すd 直接／まっすぐに on the 特別手当 pool? -? the sum 始める，決める aside by banks each year to 支払う／賃金 特別手当s. Or the 政府 could attack the 受取人s by 追加するing a surtax on 特別手当s, in 新規加入 to the higher 50 per cent 税金 率 予定 to 施行される next year.
Angela Knight, the director of the British 銀行業者s 協会, 示唆するs that there will an exodus of Britain's 最高の，を越す income 生産者s? -? 仲買人s and 財政上の engineers? -? to Switzerland and other countries with softer 税金 政権s.
Alistair Darling 計画（する）s to take the sting out of the 脅すd exodus by making it （疑いを）晴らす that the '特別手当' 税金 is a one-off for this year only. However, he will also 繰り返し言う the 政府's 増加するing かかわり合い to an international 成果／努力, through the 主要な Group of 20 nations, to 抑制するing fat bank 利益（をあげる）s over the longer 称する，呼ぶ／期間／用語.
This would be 達成するd through some 肉親，親類d of 税金 on 処理／取引s such as foreign 交流 取引，協定s and other areas of market 貿易（する）ing.
There is no 疑問 that Darling will be （刑事）被告 of vindictiveness over his propos ed 税金 on the 特別手当s paid to 銀行業者s. Critics argue he is 簡単に creating a feast for 税金 accountants who always find a way around such 計画／陰謀s.
Banks could also try to get 一連の会議、交渉／完成する the 税金 by turning 特別手当s into higher basic 支払う／賃金. But whatever the wheezes 可決する・採択するd and the 脅しs made to 転換 操作／手術s overseas, the 銀行業者s have only themselves to 非難する for the 厳重取締り.
If they had shown a modicum of self-抑制 and a greater sense of public 義務, they would not be 星／主役にするing 負かす／撃墜する the バーレル／樽 of more intrusive 規則 and higher 課税.
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