Kate Forbes announces massive spending cuts for many sectors of Scottish economic and social life. Her taxation policy has brought in less money than she anticipated. Nicola Sturgeon blames Westminster for these cuts, which will particularly hurt local authorities. Standard reflex. It does not occur to her that spending a lot more than you earn is an incompetent way to run an administration. What would normally happen to a government that raised taxes, received less revenue from these taxes and then cut spending radically? Jill Stephenson, Corstorphine, Edinburgh.