B.08 Corporate tax management
type: Concept
preferred label: B.08 Betriebswirtschaftliche Steuerlehre @de
type: Thsys
label: Betriebswirtschaftliche Steuerlehre @de
label: Corporate tax management
notation: B.08
narrower: Effects of taxation

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

Distortionary taxation
type: Descriptor
label: Verzerrende Steuer @de
label: Tax distortion
type: Concept
broader: Effects of taxation

Effects of taxation
type: Concept
has related match: Steuerwirkungslehre
broader: B.08 Corporate tax management
broader: Theory of taxation
broader: Impact evaluation
broader: V.09.04.01 Theory of taxation
label: Steuerwirkung @de
label: Tax effects
label: Steuereffekt @de
type: Descriptor
is part of: STW Thesaurus for Economics
narrower: Distortionary taxation
narrower: Tax capitalization
is in scheme: STW Thesaurus for Economics
related: Average tax rate
gvkppn: 091392659

Steuerwirkungslehre
has related match: Effects of taxation

Theory of taxation
type: Concept
type: Descriptor
label: Steuerwissenschaft @de
label: Steuertheorie @de
label: Economics of taxation
label: Steuerlehre @de
label: Theorie der Besteuerung @de
narrower: Effects of taxation

Impact evaluation
type: Concept
narrower: Effects of taxation
label: Volkswirtschaftlicher Effekt @de
label: Makroökonomische Effekte @de
label: Folgenabschätzung @de
label: Bewertung politischer Maßnahmen @de
label: Effizienz politischer Maßnahmen @de
label: Macroeconomic effect
label: Wirkungsanalyse @de
label: Gesetzesfolgenabschätzung @de
label: Macroeconomic impact
label: Politikfolgenabschätzung @de
label: Evaluierung politischer Maßnahmen @de
label: Makroökonomischer Einfluss @de
label: Impact analysis
label: Gesamtwirtschaftliche Auswirkungen @de
label: Impact assessment
type: Descriptor

V.09.04.01 Theory of taxation
type: Thsys
type: Concept
preferred label: V.09.04.01 Steuertheorie @de
narrower: Effects of taxation
label: Steuertheorie @de
label: Theory of taxation
notation: V.09.04.01

Steuer / Wirkung
label: Steuerwirkung @de

tax effects
label: effects of taxation
label: Steuerwirkung @de
label: Steuereffekt @de

Tax capitalization
type: Concept
label: Steuerüberwälzung @de
label: Tax incidence
label: Steuerkapitalisierung @de
label: Tax shifting
label: Inzidenz von Steuern @de
label: Steuerinzidenz @de
broader: Effects of taxation
type: Descriptor

Average tax rate
type: Descriptor
label: Steuerquote @de
label: Steuerlast @de
label: Steuerbelastungsvergleich @de
label: Abgabenquote @de
label: Steuerbelastung @de
label: Teilsteuerrechnung @de
label: Tax burden
type: Concept
related: Effects of taxation

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

alternative label
sub property of: label
definition: An alternative lexical label for a resource.
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.

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language.
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.

has exact match
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.
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.

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

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.

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

Descriptor
type: Class

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

Concept
type: Class