Tax Credits and Intergovernmental Fiscal Relations.
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?Professor Maxwell in this book has once again displayed his command over a most complex and intricate area of public finance, that of the relationship between the central government and state and local government units. But, partly because of its professional competence, the book has left this reviewer with a pessimistic appraisal of the prospects of working out a really desirable solution to the complex problems in this area, and perhaps even of defining what such a solution would be.... The whole area of intergovernmental fiscal relations is one in which only the ignorant or the foolish wou...
?Professor Maxwell in this book has once again displayed his command over a most complex and intricate area of public finance, that of the relationship between the central government and state and local government units. But, partly because of its professional competence, the book has left this reviewer with a pessimistic appraisal of the prospects of working out a really desirable solution to the complex problems in this area, and perhaps even of defining what such a solution would be.... The whole area of intergovernmental fiscal relations is one in which only the ignorant or the foolish would dare to propose simple, dogmatic solutions.... For those so tempted, as for others interested in a scholarly and penetrating treatment of the many complexities presented by tax credits and other similar means of intergovernmental fiscal relations, this book is recommended.?-American Economic Review
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