About this ebook
Why do tax systems keep changing—and why do they so often miss their goals? In The Tax Paradox, Pushpa Gupta reveals the hidden forces behind modern taxation, showing how money, power, and psychology shape the rules that govern public finance. Drawing on real-world examples and policy insights, this book explores how incentives influence compliance, how political bargaining affects design, and how human behavior turns “rational” models into messy outcomes. From progressive tax debates to enforcement gaps, Gupta shows that tax policy is never just arithmetic. It’s also social trust, institutional capacity, and the strategic reactions of individuals and firms. Readers will learn how framing, fairness perceptions, and administrative processes can strengthen or undermine voluntary compliance. The book also examines the paradoxes policymakers face: attempts to raise revenue can trigger avoidance, transparency can spark new forms of resistance, and reforms intended to simplify systems may create fresh complexity. Written for students, policymakers, researchers, and business leaders, The Tax Paradox offers a clear, accessible lens on the mechanisms behind tax performance. Whether you’re studying economics, governance, or public policy, you’ll come away with practical ways to think about reform—beyond slogans and spreadsheets. This is an essential guide to understanding why tax systems work unevenly, and how better design can improve outcomes for society as a whole.
Why do tax systems keep changing—and why do they so often miss their goals? In The Tax Paradox, Pushpa Gupta reveals the hidden forces behind modern taxation, showing how money, power, and psychology shape the rules that govern public finance. Drawing on real-world examples and policy insights, t...
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About the author
Pushpa Gupta is a researcher and writer focused on public finance, governance, and the behavioral dynamics that influence policy outcomes. Her work examines how incentives, institutions, and perceptions of fairness affect compliance and the effectiveness of tax systems. Through The Tax Paradox, she connects economic reasoning with real-world political and psychological realities, offering readers a deeper understanding of how tax policy is actually shaped. Gupta’s approach blends clarity with critical insight, making complex debates accessible to students, professionals, and decision-makers.
Pushpa Gupta is a researcher and writer focused on public finance, governance, and the behavioral dynamics that influence policy outcomes. Her work examines how incentives, institutions, and perceptions of fairness affect compliance and the effectiveness of tax systems. Through The Tax Paradox, s...
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