What the hell is a tax refund?
If you overpaid in taxes (in the USA), you can typically get the refunded taxes back in a refund. =) no guarantees in other countries.
He was being sarcastic. I thought the same question...the only people the get refunds are the people have "jobs".
.. and if you overpaid taxes, you were giving an interest-free loan to the taxman! That's why it's better to owe - that way the taxman can give you an interest-free loan for a few months...