Concept
type: Class

alternative label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:altLabel is the class of RDF plain literals.
sub property of: label
definition: An alternative lexical label for a resource.

has broader
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).
sub property of: Transitive
definition: Relates a concept to a concept that is more general in meaning.

has exact match
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.
sub property of: closeMatch
definition: skos:exactMatch is used to link two concepts, indicating a high degree of confidence that the concepts can be used interchangeably across a wide range of information retrieval applications. skos:exactMatch is a transitive property, and is a sub-property of skos:closeMatch.

is in scheme
definition: Relates a resource (for example a concept) to a concept scheme in which it is included.

has narrower match
sub property of: narrower
sub property of: mappingRelation
definition: skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.

preferred label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag.
sub property of: label
definition: The preferred lexical label for a resource, in a given language.

has related
comment: skos:related is disjoint with skos:broaderTransitive
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.

has related match
sub property of: has related
sub property of: mappingRelation
definition: skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes.

family taxation
label: taxation of couples
label: Familienbesteuerung @de
label: Splittingverfahren @de
label: Familiensplitting @de
label: Ehegattensplitting @de

joint taxation
label: Splittingtabelle @de
label: Splittingtarif @de
label: Ehegatten-Splitting @de
label: Ehegattensplitting @de
broad match: Taxation of couples

Pauschalsplitting
label: Familienquotient @de
label: Familiensplitting @de
broad match: Taxation of couples

income splitting
label: Splittingverfahren @de
broad match: Taxation of couples

Descriptor
type: Class

STW Thesaurus for Economics
type: Dataset
type: ConceptScheme
label: Standard-Thesaurus Wirtschaft @de

Aid for families with dependent children
type: Concept
type: Descriptor
label: Kindergeld @de
label: Monetäre Familienpolitik @de
label: Kinderfreibetrag @de
label: Familienlastenausgleich @de
label: Kinderzulage @de
label: Family benefits
label: Kinderlastenausgleich @de
label: AFDC
label: Child benefits
label: TANF
label: Temporary assistance to needy families
label: Familienzulage @de
label: Kindergrundsicherung @de
label: Bundeskindergeldgesetz @de
label: Child care subsidies
label: Family allowances
label: Familienleistungsausgleich @de
related: Taxation of couples

Taxation of couples
type: Concept
type: Descriptor
is part of: STW Thesaurus for Economics
gvkppn: 091359252
label: Familiensplitting @de
label: Ehegattensplitting @de
label: Familienbesteuerung @de
label: Splittingverfahren @de
label: Family taxation
broader: Tax policy
broader: V.09.04.02 Tax policy
broader: Family policy
is in scheme: STW Thesaurus for Economics
has narrower match: Pauschalsplitting
has narrower match: income splitting
has narrower match: joint taxation
related: Family income
related: Aid for families with dependent children
related match: Doppelverdiener
related match: Ehegattenbesteuerung

Tax policy
type: Descriptor
type: Concept
label: Steuerpolitik @de
narrower: Taxation of couples

Family policy
type: Descriptor
type: Concept
label: Familienpolitik @de
narrower: Taxation of couples

Family income
type: Descriptor
type: Concept
label: Haushaltseinkommen @de
label: Privates Einkommen @de
label: Familieneinkommen @de
label: Household income
related: Taxation of couples

V.09.04.02 Tax policy
type: Thsys
type: Concept
label: V.09.04.02 Steuerpolitik @de
label: Steuerpolitik @de
label: Tax policy
narrower: Taxation of couples
notation: V.09.04.02

Doppelverdiener
related match: Taxation of couples

Ehegattenbesteuerung
label: Ehegatte / Steuerrecht @de
label: Ehebesteuerung @de
label: Ehegattenveranlagung @de
related match: Taxation of couples

Haushaltsbesteuerung
label: Haushalt / Steuerrecht @de