Book Review: Regressive Taxation and the Welfare State: Path Dependence and Policy Diffusion

2005 ◽  
Vol 38 (2) ◽  
pp. 225-228 ◽  
Author(s):  
Lucy Goodhart
Keyword(s):  
Welfare State ◽  
Path Dependence ◽  
Policy Diffusion ◽  
State Path ◽  
The Welfare State

Regressive Taxation and the Welfare State: Path Dependence and Policy Diffusion

2005 ◽  
Vol 38 (4) ◽  
pp. 1079-1080
Author(s):  
Daniel Cohn
Keyword(s):  
Welfare State ◽  
Path Dependence ◽  
Policy Diffusion ◽  
Value Added ◽  
Cambridge University ◽  
State Regime ◽  
The Relationship ◽  
Quantitative And Qualitative Methods ◽  
State Path ◽  
The Welfare State

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.

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