www.KitGuitarsForum.com

the taper is so you can remove unwanted mass from the guitar. The kerfing is nothing more that a means to supply a gluing surface area for the top and back.

Hi Paul,
This may be of interest ---- Charles Fox uses kerfing that is even more elaborate:

http://www.kennethmichaelguitars.com/RE ... RFING.html

I have on my last three guitars used the reverse lining as mentioned by Ken. They do make the sides very ridgid but also inletting for braces turn out much neater for me as compared to regular lining. The web site Ken mentioned is a good one to follow for installation.
Tom