$362 million in tax revenue is a lot of money by any measure.

But to a resident of the tax revenue-starved city of Camden—the poorest city in New Jersey, ravaged by crime and drug trafficking, where the per capita income is just over $13,600, abandoned housing is ubiquitous, most roads resemble potholed washboards, and educational under-achievement is rampant—that money is a measure of the contrasting quality of life enjoyed in the proximate suburbs. A recent decision in Norcross v. Murphy has laid bare serious problems in the award and administration of tax incentives relative to Camden.