tax on consumption
label: consumption tax
label: tax on spending
label: Verbrauchssteuer @de
label: Ausgabensteuer @de

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
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.

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

taxation of consumption
label: Progressive Konsumsteuer @de
label: consumption tax
label: spendings taxes
label: Direkte Konsumbesteuerung @de
label: spendings tax
label: consumption-based taxation
label: direct consumption-based taxation
label: Konsumorientierte Besteuerung @de
label: taxation of spendings
label: expenditure tax
label: taxation of expenditures
label: Ausgabensteuer @de
label: direct consumption tax

Descriptor
type: Class

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

Tax structure
type: Descriptor
type: Concept
label: Steuersystematik @de
label: Steuerordnung @de
label: Steuerstruktur @de
label: Tax regime
label: Tax system
label: Steuerverfassung @de
label: Steuersystem @de
narrower: Direct consumption-based taxation

Direct consumption-based taxation
type: Descriptor
type: Concept
is part of: STW Thesaurus for Economics
gvkppn: 091348781
label: Ausgabensteuer @de
label: Direct consumption tax
label: Consumption-based taxation
label: Spendings tax
label: Direkte Konsumbesteuerung @de
label: Expenditure tax
label: Progressive Konsumsteuer @de
label: Konsumorientierte Besteuerung @de
broader: V.09.04.02 Tax policy
broader: Tax structure
is in scheme: STW Thesaurus for Economics
narrower: Cash-flow tax
scope note: Angelehnt an theoretische Überlegungen von z.B. Irving Fisher. @de

Cash-flow tax
type: Descriptor
type: Concept
label: Cash-Flow-Steuer @de
label: Cashflow-Steuer @de
broader: Direct consumption-based taxation

V.09.04.02 Tax policy
type: Thsys
type: Concept
label: V.09.04.02 Steuerpolitik @de
label: Steuerpolitik @de
label: Tax policy
narrower: Direct consumption-based taxation
notation: V.09.04.02

Expenditure tax
label: Konsumorientierte Einkommensteuer @de
label: Ausgabensteuer @de