The authors of this book propose a tax credit to all individuals and businesses who reside within depressed cities, in an effort to reverse the exodus of middle and upper income individuals from the central cities and induce businesses to undertake new investment within the city. The reviewer observes that there are technical errors and gaps in the authors' analysis, but that the most serious problem is with the general principles underlying their approach. He argues that it is unlikely that the proposed tax credits would actually have the intended effect of revitalizing depressed inner city areas.

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