Of all the criticisms one can make of this article, this is one of the weakest. If I agree to a $10k pay cut from my employer, that's functionally equivalent to me giving my employer $10k.
(and in the US at least, 'credits' are usually applied at the very end of the tax process, so have a real 1:1 value with dollars owed, as opposed to deductions which can have varying value)
(and in the US at least, 'credits' are usually applied at the very end of the tax process, so have a real 1:1 value with dollars owed, as opposed to deductions which can have varying value)