In this paper I review Shirley Tillotson’s 1945 article “ warfare state, welfare state, and the selling of the personal income tax”. The main research question is talk about Canadian low-income people is dissatisfied with personal income tax. And the criticism of the 1942 "Right War Tax Law" amendment. The low-income Canadian people therefore protested to the Canadian government through absenteeism, labor organizations and participation in public debates. This research question is interesting from the viewpoint of economics because Due to the low-income people’s policy of opposing tax inequality, the government actively responded to the protests and enacted the Canadian Family Allowance Act. This is a milestone in Canada becoming a welfare state. So Canada’s economy is getting better and better. So the Canadian government has solved the research problem by enacting new laws. And the article answer the research question effectively and the Canada become a welfare country. For the suggest an improvement to how the question is answered, I think the author can do a market survey on personal income tax, making the whole article look more convincing.