Measuring Personal Income Tax Complexity in Canada, examines the evolution of Canadian tax legislation, tax guides and tax expenditures in an effort to quantify complexity. For example, the study finds that between between 1981 and 2014, the number of federal personal income tax expenditures (i.e. targeted tax breaks for particular individuals or activities including deductions, exemptions, exclusions, and tax credits) available to Canadians increased from 101 to 128—an increase of 27 per cent.