@prefix rdfs: . @prefix skos: . @prefix zbwext: . @prefix gnd: . @prefix ns0: . @prefix wd: . @prefix dc: . @prefix owl: . @prefix void: . rdfs:label "Marginal tax rate"@en, "Grenzsteuersatz"@de, "Durchschnittssteuersatz"@de ; skos:prefLabel "Marginal tax rate"@en, "Grenzsteuersatz"@de ; a zbwext:Descriptor, skos:Concept ; skos:broader . skos:prefLabel "B.08 Betriebswirtschaftliche Steuerlehre"@de, "B.08 Corporate tax management"@en ; a skos:Concept, zbwext:Thsys ; rdfs:label "B.08 Corporate tax management"@en, "B.08 Betriebswirtschaftliche Steuerlehre"@de, "Betriebswirtschaftliche Steuerlehre"@de, "Corporate tax management"@en ; skos:notation "B.08" ; skos:narrower . skos:narrowMatch rdfs:subPropertyOf skos:narrower, skos:mappingRelation ; skos:definition "skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes."@en ; rdfs:label "has narrower match"@en . skos:narrower rdfs:subPropertyOf skos:narrowerTransitive ; skos:definition "Relates a concept to a concept that is more specific in meaning."@en ; rdfs:comment "Narrower concepts are typically rendered as children in a concept hierarchy (tree)."@en ; rdfs:label "has narrower"@en . rdfs:label "tax burden"@en, "tax equity"@en, "tax load"@en, "Steuergerechtigkeit"@de, "Steuerbelastung"@de, "Steuerlast"@de ; skos:prefLabel "tax burden"@en, "Steuerbelastung"@de ; skos:exactMatch . rdfs:label "Tax effects"@en, "Steuerwirkung"@de, "Steuereffekt"@de, "Effects of taxation"@en ; skos:prefLabel "Tax effects"@en, "Steuerwirkung"@de ; a zbwext:Descriptor, skos:Concept ; skos:related . gnd:4129062-8 rdfs:label "Steuerbelastung"@de, "Steuerlast"@de ; skos:prefLabel "Steuerbelastung"@de ; skos:exactMatch . rdfs:label "DBA (Doppelbesteuerungsabkommen)"@de, "Doppelbesteuerung"@de, "Doppelbesteuerungsabkommen"@de, "Internationale Doppelbesteuerung"@de, "Tax treaty"@en, "Internationale Mehrfachbesteuerung"@de, "Double taxation"@en, "Abkommen zur Vermeidung der Doppelbesteuerung"@de ; skos:prefLabel "Doppelbesteuerung"@de, "Double taxation"@en ; a skos:Concept, zbwext:Descriptor ; skos:broader . skos:broader rdfs:subPropertyOf skos:broaderTransitive ; skos:definition "Relates a concept to a concept that is more general in meaning."@en ; rdfs:comment "Broader concepts are typically rendered as parents in a concept hierarchy (tree)."@en ; rdfs:label "has broader"@en . skos:prefLabel "Excess burden"@en, "Excess Burden"@de ; a zbwext:Descriptor, skos:Concept ; rdfs:label "Deadweight loss of taxation"@en, "Zusatzlast der Besteuerung"@de, "Excess Burden"@de, "Steuerkeil"@de, "Excess burden"@en, "Tax wedge"@en ; skos:broader . rdfs:label "Fiskalische Abwertung"@de, "Fiscal devaluation"@en ; skos:prefLabel "Fiskalische Abwertung"@de, "Fiscal devaluation"@en ; a zbwext:Descriptor, skos:Concept ; skos:related . rdfs:label "distribution of the tax burden"@en, "Verteilung der Steuerlast"@de, "Steuerumlage"@de, "Steuerausgleich"@de, "Steuerveranlagung"@de ; skos:prefLabel "distribution of the tax burden"@en, "Steuerveranlagung"@de ; skos:closeMatch . skos:altLabel rdfs:subPropertyOf rdfs:label ; skos:definition "An alternative lexical label for a resource."@en ; rdfs:comment "skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties."@en, "The range of skos:altLabel is the class of RDF plain literals."@en ; rdfs:label "alternative label"@en . gnd:4000120-9 rdfs:label "Abgabenbelastung"@de ; skos:prefLabel "Abgabenbelastung"@de ; skos:relatedMatch . rdfs:label "Latente Steuern"@de, "Deferred taxes"@en ; skos:prefLabel "Latente Steuern"@de, "Deferred taxes"@en ; a zbwext:Descriptor, skos:Concept ; skos:related . skos:exactMatch rdfs:subPropertyOf skos:closeMatch ; skos: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."@en ; rdfs:comment "skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch."@en ; rdfs:label "has exact match"@en . skos:prefLabel rdfs:subPropertyOf rdfs:label ; skos:definition "The preferred lexical label for a resource, in a given language."@en ; rdfs:comment """skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties."""@en, "The range of skos:prefLabel is the class of RDF plain literals."@en, "A resource has no more than one value of skos:prefLabel per language tag."@en ; rdfs:label "preferred label"@en . gnd:4183193-7 rdfs:label "Steuerlastquote"@de, "Volkswirtschaftliche Steuerquote"@de, "Steuerquote"@de ; skos:prefLabel "Steuerquote"@de ; skos:relatedMatch . skos:narrower ; a zbwext:Thsys, skos:Concept ; skos:prefLabel "V.09.04.01 Theory of taxation"@en, "V.09.04.01 Steuertheorie"@de ; rdfs:label "V.09.04.01 Theory of taxation"@en, "Steuertheorie"@de, "V.09.04.01 Steuertheorie"@de, "Theory of taxation"@en ; skos:notation "V.09.04.01" . gnd:4184629-1 rdfs:label "Teilsteuerrechnung"@de ; skos:prefLabel "Teilsteuerrechnung"@de ; skos:relatedMatch . skos:related rdfs:subPropertyOf skos:semanticRelation ; skos:definition "Relates a concept to a concept with which there is an associative semantic relationship."@en ; rdfs:comment "skos:related is disjoint with skos:broaderTransitive"@en ; rdfs:label "has related"@en . skos:broader , ; skos:exactMatch gnd:4129062-8, ; skos:altLabel "Average tax rate"@en, "Teilsteuerrechnung"@de, "Steuerlast"@de, "Abgabenquote"@de, "Steuerquote"@de, "Steuerbelastungsvergleich"@de ; skos:narrower , , ; skos:relatedMatch gnd:4183193-7, gnd:4184629-1, gnd:4000120-9 ; ns0:gvkppn "091392276" ; skos:related , , , ; rdfs:label "Steuerquote"@de, "Steuerlast"@de, "Steuerbelastungsvergleich"@de, "Abgabenquote"@de, "Steuerbelastung"@de, "Teilsteuerrechnung"@de, "Average tax rate"@en, "Tax burden"@en ; skos:inScheme ; skos:narrowMatch gnd:4334013-1, wd:Q320110, wd:Q2346602 ; skos:prefLabel "Tax burden"@en, "Steuerbelastung"@de ; dc:isPartOf ; a zbwext:Descriptor, skos:Concept ; skos:closeMatch . wd:Q2346602 rdfs:label "tax burden ratio"@en, "Versorgungs-Steuerquote"@de, "Fiskalquote"@de, "Steuerlastquote"@de, "Steuerquote"@de ; skos:prefLabel "tax burden ratio"@en, "Steuerquote"@de ; skos:broadMatch . skos:relatedMatch rdfs:subPropertyOf skos:related, skos:mappingRelation ; skos:definition "skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes."@en ; rdfs:label "has related match"@en . wd:Q320110 rdfs:label "tax and contribution ratio"@en, "Abgabenquote"@de ; skos:prefLabel "tax and contribution ratio"@en, "Abgabenquote"@de ; skos:broadMatch . zbwext:Descriptor rdfs:label "Descriptor"@en ; a owl:Class . skos:inScheme skos:definition "Relates a resource (for example a concept) to a concept scheme in which it is included."@en ; rdfs:label "is in scheme"@en . rdfs:label "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ; skos:prefLabel "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ; a void:Dataset, skos:ConceptScheme . skos:Concept rdfs:label "Concept"@en ; a owl:Class . gnd:4334013-1 rdfs:label "Straßengüterverkehrsteuer"@de, "Straßengüterverkehrssteuer"@de ; skos:prefLabel "Straßengüterverkehrsteuer"@de ; skos:broadMatch . skos:closeMatch rdfs:subPropertyOf skos:mappingRelation ; skos: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."@en ; rdfs:label "has close match"@en . rdfs:label "Tax justice"@en, "Tax fairness"@en, "Steuergerechtigkeit"@de, "Tax discrimination"@en, "Faire Besteuerung"@de, "Steuerdiskriminierung"@de, "Fair taxation"@en, "Steuerliche Benachteiligung"@de ; skos:related ; a zbwext:Descriptor, skos:Concept ; skos:prefLabel "Tax fairness"@en, "Steuergerechtigkeit"@de .