Regressive Taxation and the Welfare State: Path Dependence and
Policy Diffusion, Junko Kato, Cambridge: Cambridge University Press,
2003, pp. 260.This book provides a surprisingly interesting look at an understudied
problem within the field of comparative welfare state research: the
relationship between funding and welfare state regime characteristics. The
author proposes that researchers take a second look at regressive
taxation, specifically value-added taxes (VATs) such as Canada's GST.
While it is commonly assumed that a sustainable and extensive welfare
state goes hand-in-hand with a heavy reliance on progressive taxation,
Kato seeks to demonstrate through a combination of quantitative and
qualitative methods that this is not the case.