Fiscal incidence

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 close match
sub property of: mappingRelation
definition: skos:closeMatch is used to link two concepts that are sufficiently similar that they can be used interchangeably in some information retrieval applications. In order to avoid the possibility of "compound errors" when combining mappings across more than two concept schemes, skos:closeMatch is not declared to be a transitive property.

has exact match
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.
sub property of: has close match
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: has narrower
sub property of: mappingRelation
definition: skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.

has narrower
comment: Narrower concepts are typically rendered as children in a concept hierarchy (tree).
sub property of: Transitive
definition: Relates a concept to a concept that is more specific in meaning.

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.

scope note
sub property of: note
definition: A note that helps to clarify the meaning and/or the use of a concept.

Fiscal incidence
label: Budgetinzidenz @de

Descriptor
type: Class

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

Public economics
type: Concept
type: Descriptor
label: Theory of public finance
label: Finanztheorie @de
label: Fiscal theory
label: Finanzwissenschaft @de
narrower: Public expenditure incidence

Public budget
type: Concept
type: Descriptor
label: Staatsbudget @de
label: Öffentlicher Haushalt @de
label: Budgetpolitik @de
label: Haushalt des Staates @de
label: Theorie des öffentlichen Haushalts @de
label: Staatshaushalt @de
label: Haushaltspolitik @de
label: Budget theory
label: Bundeshaushalt @de
label: Federal budget
related: Public expenditure incidence

Tax capitalization
type: Concept
type: Descriptor
label: Steuerüberwälzung @de
label: Tax incidence
label: Steuerkapitalisierung @de
label: Tax shifting
label: Inzidenz von Steuern @de
label: Steuerinzidenz @de
broader: Public expenditure incidence

Public expenditure incidence
type: Descriptor
type: Concept
is part of: STW Thesaurus for Economics
gvkppn: 091353017
label: Budgetinzidenz @de
label: Inzidenz der Staatstätigkeit @de
label: Fiscal incidence
label: Verteilungswirkungen öffentlicher Haushalte @de
label: Ausgabeninzidenz @de
label: Budget incidence
broader: V.09.01 Economics of public finance
broader: Public Budget
broader: Public economics
broader: Distributional effect
is in scheme: STW Thesaurus for Economics
has narrower match: Ausgabenwirkung
narrower: Tax capitalization
related: Public budget
scope note: Verteilungswirkung des öffentlichen Haushalts auf die verfügbaren Einkommen. @de

Distributional effect
type: Descriptor
type: Concept
label: Umverteilungseffekt @de
label: Inzidenzanalyse @de
label: Verteilungseffekt @de
label: Redistributive effect
label: Verteilungswirkung @de
label: Distributional impact
narrower: Public expenditure incidence

Public Budget
type: Concept
type: Thsys
label: Öffentlicher Haushalt @de
label: V.09.03 Öffentlicher Haushalt @de
label: V.09.03 Public Budget
narrower: Public expenditure incidence
notation: V.09.03

V.09.01 Economics of public finance
type: Concept
type: Thsys
label: V.09.01 Finanzwissenschaft @de
label: Finanzwissenschaft @de
label: Economics of public finance
narrower: Public expenditure incidence
notation: V.09.01

Ausgabenwirkung
label: Ausgabeninzidenz @de
broad match: Public expenditure incidence

Budgetwirkung
label: Budgetinzidenz @de