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.