Economist James Tobin proposed in 1972 that the UN be the recipient of a tax of 0.05% on foreign exchange transactions. In 1993, the Ford Foundation produced Financing an Effective United Nations, a report containing recommendations that the UN tax airline traffic, shipping, and arms sales. In 1995, the UN-funded Commission on Global Governance suggested that the UN collect levies from those who use "flight lanes, sea lanes for ships, ocean fishing areas, and the electromagnetic spectrum." Ultimately, of course, the burden of all taxation falls on consumers.