Milagros Palacios is a Senior Research Economist in the Fiscal Studies Department at The Fraser Institute. She holds a Bachelors degree in Industrial Engineering from the Pontifical Catholic University of Peru and a M.Sc. in Economics from the University of Concepción, Chile. She is co-author of Measuring Labour Markets in Canada and the United States, Fiscal Performance Index, Tax Freedom Day, Canadian Provincial Investment Climate Report, An Empirical Comparison of Labour Relations Laws in Canada and the United States, Union Disclosure in Canada and the United States, Canadian Government Debt , and Transparency of Labour Relations Boards in Canada and the United States . Her recent commentaries have appeared in such newspapers as the National Post and Windsor Star. Since joining the Institute, Ms. Palacios has written regularly for Fraser Forum on a wide range of topics including labour regulation, fiscal issues, taxation, charitable giving, and a host of environmental issues such as air quality, Kyoto, and water transfers.