The Coupling Tax: How Shared Token Budgets Undermine Visible Chain-of-Thought Under Fixed Output Limits

preprint2026arXivOpen access

Abstract

Chain-of-thought reasoning is often treated as a monotone way to improve language-model accuracy by letting a model think longer. We identify a countervailing effect, the coupling tax: when reasoning traces and final answers share one output-token budget, long traces can crowd out the answer they are meant to support. Across GSM8K, MATH-500, and five BIG-Bench Hard tasks with Qwen3 models at three scales, non-thinking mode matches or outperforms thinking mode on GSM8K and MATH-500 at every budget up to 2048 tokens, while harder tasks shift the crossover to larger budgets. We derive a truncation-waste decomposition, Accthink(b)=αcFL(b)+αt(1−FL(b))\mathrm{Acc}_{\mathrm{think}}(b)=α_c F_L(b)+α_t(1-F_L(b)), that predicts this crossover from chain-length and accuracy statistics and explains inverse scaling within the Qwen family. A DeepSeek-R1-Distill-Llama-8B replication shows the same pattern under a different thinking interface. As a mitigation, split-budget generation decouples reasoning and answer budgets; on full MATH-500, IRIS reaches 74.0% accuracy, a strengthened extraction variant reaches 78.8%, and a fixed non-oracle SC+IRIS gate reaches 83.6%. The results show that test-time reasoning should be evaluated as a budget-allocation problem, not only as a question of whether longer traces are available.

Explore this paper’s authors, topics and related work.

Building this map preview

BZPEER is loading the nearby papers, people, topics and institutions for this page.

Reviews 0

Write a reviewWrite

No reviews yet.

Discussion 0

Add a commentWrite

No comments yet.