Please see http://wiki.openstreetmap.org/wiki/OSM_tags_for_routing/Access-Restrictions for implicit access restrictions. In general I would only tag exceptions to the rule and not try to add all possible access tags (which leads to stuff like motorboat=no on residential roads).
So if in your region there are no specific legal restrictions on using paths I would leave the highway=path naked except for surface tags and potential explicit access restrictions.
PS: you should realize that the use of highway=path and the general topic of access restrictions tends to leed lead to very drawn out discussions and there are probably as many opinions on the issues as there are mappers.