"So The Guardian is employing a commentator who does not understand that governments have to spend before they can tax, or the money to be taxed does not exist.... All of which is really rather worrying. And should be a disqualification from commenting on economics. But apparently isn't."
https://www.taxresearch.org.uk/Blog/2019/01/08/not-understanding-money-and-government-finances-should-be-a-disqualification-from-offering-economic-commentary/