The History and Development of Canada’s Personal Income Tax: Zero to 50 in 100 years finds that the tax, which began as a small wartime revenue generator, has morphed into a costly, complex behemoth that’s difficult to administer and makes Canada uncompetitive. In fact, when compared to U.S. states, Canadian provinces have seven of the eight highest top combined rates, with Nova Scotia, Ontario, Quebec, New Brunswick, P.E.I. and Manitoba all over 50 per cent.

Hold the Celebration: A Balanced Budget Won’t End Ontario’s Fiscal Challenges finds that Ontario’s debt is expected to continue to grow—increasing by approximately $9 billion next year—despite the government’s promise to finally balance its budget next month. Currently, Ontario’s debt relative to the size of the provincial economy stands at approximately 40 per cent and is expected to hover close to this historically high level for the foreseeable future.

Quebec’s Daycare Program: A Flawed Policy Model finds that the province’s 20-year-old subsidized daycare program has produced skyrocketing costs along with worrying child development outcomes without eliminating wait times. Spending on a per-child basis—after adjusting for inflation—jumped 101.6 per cent since the program’s creation, from $4,874 in 1997 to $9,823 in 2016 (amounts in 2016 dollars).