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That's not what happens. The problem is:

When times are good, governments frequently LOWER taxes, because hey, we can raise the same revenue

When times turn bad, governments frequently LOWER taxes, because hey, people can't afford it.

borrow in bad times, pay back in good times, is well established. Governments are good at borrowing in bad times, but bad at paying back in good times. Look at late-90s US, when we briefly had a balanced budget, and instead of preparing for the bust, we rushed headlong into it.



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