Inheritance flows in Switzerland, 1911-2011.

Swiss J Econ Stat · 2018 · PMC6214267 · PMID 30443501

Europe PMC DOI

hedged sentences

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closest p

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boldest claim

The sentences

may be significantno p-value reported

(2017 ) suggest that it may be significant. 18 See https://data.snb.ch/en/topics/uvo/cube/frsekgevehup . 19 Low valuations of real estate by local authorities have been a matter of contention particularly by federal tax authorities for decades, and harmonization efforts have aimed at imposing minimum tax valuation thresholds in the cantons, currently officially at 60% of market value.

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an increasing trendno p-value reported

We observe an increasing trend in φ since 1990, with an estimated value of 0.50 in 2010.

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