How I read this is that any broad tax (perhaps not use-taxes) is always unsustainable -- it is passed and levied with the intent to fund a set of outlays, but in the passing, leaders have a strong incentive to underestimate how large the outlay will be ("it's only going to cost" is much more palatable than "if we don't spend it all, we'll give it back") and people seem to be more willing to vote for taxes that do new things than taxes that fix budgeting mistakes. So taxes seem to me to doomed to chase outlays.

I don't think there is a way to rectify this short of something that looks like making it illegal for governments to fail to adhere to a balanced budget. Unfortunately, I seem to remember the balanced budget conversation of the 90s turning into the debt ceiling conversation of the last decade.