Funny game, the upgrade style game make it pretty adictive (Raised the tax so much, I just waited in my city to robe ... humhum collect my citizens xD). I liked the enemy design especially the one showed in the main picture. I think it could have been better with some story and goal (I thought I had to raise the light over a specific level to win). Next the musics were fine but sadly they aren't looping ! And to improve a bit the balance, the monster should damage the citizen giving you a point to return home. Oh and a bit more feedback on damages could be great like a more visual effect than transparent !
Overall I had fun playing your game, Good Job =3.