Bhanu Gupta is an Assistant Professor of Economics at Ashoka University. His research interests span the fields of public economics, development economics and education. He completed his doctorate in economics from the University of Michigan, Ann Arbor in 2020. In his dissertation, he analyzes the effect of third-party audits on tax compliance of Indian firms using administrative data. His other work explores behavioral and political economy factors that distort investments in human capital formation and social protection. Currently, his research focusses on identifying the fiscal benefits and costs that are associated with an individual’s choice of schooling. The other strand of his research focusses on improving tax compliance by reducing evasion under the goods and services tax. Before his doctoral studies, Bhanu completed his masters in economics from Delhi School of Economics and undergraduate studies from the University of Delhi. He has also worked as a research associate at the Indian Statistical Institute – Delhi.