The government of Quebec takes the majority of its revenue through a progressive income tax, a 9.975% sales tax and various other taxes (such as carbon, corporate and capital gains taxes), equalization payments from the federal government, transfer payments from other provinces and direct payments. By some measures Quebec is the highest taxed province; a 2012 study indicated that "Quebec companies pay 26 per cent more in taxes than the Canadian average". A 2014 report by the Fraser Institute indicated that "Relative to its size, Quebec is the most indebted province in Canada by a wide margin".