I'd describe it as the government letting you do what you want with more money than it normally takes from you. If you had an employer that required you to pay

I'd describe it as the government letting you do what you want with more money than it normally takes from you. If you had an employer that required you to pay it half your salary in January and gave it back to you in December along with the other half, would you say that it was kicking in half your salary for you to spend as you please?