As for who the victim is, typically the direct victim would be the funder: if you received a grant to pursue novel research and it turns out you were just rehashing prior work, then you have stolen funding. Similarly, if you are under the employ of a university, then you have stolen funds by reproducing old research and passing it off as new...instead of actually producing new research. These are of course only the monetary victims, the broader victims are those robbed of scholarly advancement by having your job title filled by someone who recycles material versus advancing the field.