TY - BOOK AU - Dafflon,Bernard TI - Federal Finance in Theory and Practice: With special reference to Switzerland SN - 3258026033 : AV - HJ1259 .D33 U1 - 336.494 PY - 1977/// CY - Bern, Stuttgart PB - Paul Haupt KW - Finance, Public KW - Intergovernmental fiscal relations N1 - Bibliography: p. 225-229 N2 - This book provides a critical evaluation of contemporary theories of fiscal federalism from the standpoint of their relevance for practical policy. It explains the restrictive value judgments upon which they rest and the unrealistic economic efficient assumptions upon which their policy prescriptions depend ER -