This is easiest to see in the case of a direct cash transfer. One person pays, another receives. One dollar of loss to one is a dollar of gain for the other. The sum of transfers paid equal the sum of transfers received. If the expenditure is some good or service rather than a cash transfer, then each dollar's worth of that good or service for some people still represents a dollar of cost to other people.
Debt only confuses the issue, but the calculation is the same.
Spend one dollar today and pay for it tomorrow. Deferred taxes are still taxes. Similarly, if taxes are in excess of expenditures, then losses to current taxpayers or beneficiaries is made up for by gains to future taxpayers and beneficiaries. This is simply basic accounting. If one looks only at a point in time, then it's easy to miscalculate winners and losers.