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Why exactly do governments borrow? Well, it's not for the same reason as most private sector entities (households or firms) borrow, i.e., to make investments. While there are many who argued that the government should borrow only to invest, that idea has not actually been put into practice.
The sad reality is that governments the world over borrow for a much more devious reason. The reason is that politicians are always tempted to ingratiate themselves with voters by increasing public spending and to ingratiate themselves even more by abstaining from raising taxes. That results in