I agree that MMT is a perspicacious analysis of how our monetary system functions. Howsoever, as a guide to policy MMT is only concerned with terms of accounting: all that matters is whether the two sides of the ledger balance.

Taxes are used to balance public borrowing, but in accomplishing that need for accounting purposes taxes create flows of actual money. Taxes are money taken from individuals and businesses, impacting their material existences. While that money is returned to the private sector, it will inevitably provide some entities a surplus of material benefits relative to taxes paid and some will pay more in taxes than is received in material benefits. It all depends on how that money is returned to that sector. The more public borrowing that is done, the larger those surpluses and deficits will be.