Over the past 15 years Trump has paid more for sex than he did in taxes
This sentence can induce laughter or be found ironic due to various reasons. The first is the apparent juxtaposition of two subjects – “sex” and “taxes” – things that aren't often compared in a usual setting. The comparison creates a humorous contrast due to its unexpected nature and it's not a comparison one would normally hear, adding an element of surprise, which is part of effective humor.
Secondly, this sentence subtly critiques Donald Trump, who, as a high-profile politician and businessman, has been widely scrutinized by the public and media. Media reports about Trump allegedly paying women for sexual encounters alongside controversy over his taxes build an element of real-world context to the joke. If the recipient is familiar with these controversies, they might find the convergence of these two subjects amusing or ironic.
Thirdly, the sentence uses hyperbolic comparison for comedic effect. The suggestion that anyone would pay more for a personal, private activity such as sex than a mandatory, public one like taxes is clearly an exaggeration, designed to highlight the discrepancy in Trump's life priorities as perceived or framed by the joke. This tap into a common comedic technique of hyperbole.
Fourthly, the sentence may also be seen as a form of satirical commentary. Satire thrives on highlighting the absurdities, contradictions, and ironies in society, politics, and public figures. In this case, the sentence could be perceived as a satirical take on Trump's controversies, skewering the former president for his alleged exploits and tax issues.
Fifthly, the humor and irony could be derived from the underlying political implications. Taxes are seen as a citizen's contribution to society, and someone who is well-off like Trump is expected to contribute significantly. The humor arises from the idea that he might have spent more on personal, intimate endeavours than his societal obligations, inadvertently revealing twisted priorities.
Lastly, the humor or irony also depends on the audience's perception of Trump. If the audience views Trump negatively, they might find the sentence more amusing because it further derides a figure they disapprove of. Conversely, if the audience has a positive opinion of Trump, they might find the sentence ironic because it counters the image they hold of him. Over the past 15 years Trump has paid more for sex than he did in taxes
