@prefix wd: <http://www.wikidata.org/entity/> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix gnd: <https://d-nb.info/gnd/> .
@prefix zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .
@prefix ns0: <http://purl.org/ontology/gbv/> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .

wd:Q1395296
  rdfs:label "Pauschalsplitting"@de, "Familienquotient"@de, "Familiensplitting"@de ;
  skos:prefLabel "Familiensplitting"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/11660-3> .

gnd:4151099-9
  rdfs:label "Ehegattenbesteuerung"@de, "Ehegatte / Steuerrecht"@de, "Ehebesteuerung"@de, "Ehegattenveranlagung"@de ;
  skos:prefLabel "Ehegattenbesteuerung"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/11660-3> .

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 .

gnd:4159252-9
  rdfs:label "Haushaltsbesteuerung"@de, "Haushalt / Steuerrecht"@de ;
  skos:prefLabel "Haushaltsbesteuerung"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/11660-3> .

gnd:4012766-7
  rdfs:label "Doppelverdiener"@de ;
  skos:prefLabel "Doppelverdiener"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/11660-3> .

<http://zbw.eu/stw/descriptor/11564-6>
  rdfs:label "Aid for families with dependent children"@en, "Kindergeld"@de, "Monetäre Familienpolitik"@de, "Kinderfreibetrag"@de, "Familienlastenausgleich"@de, "Kinderzulage"@de, "Family benefits"@en, "Kinderlastenausgleich"@de, "AFDC"@en, "Child benefits"@en, "TANF"@en, "Temporary assistance to needy families"@en, "Familienzulage"@de, "Kindergrundsicherung"@de, "Bundeskindergeldgesetz"@de, "Child care subsidies"@en, "Family allowances"@en, "Familienleistungsausgleich"@de ;
  skos:prefLabel "Familienleistungsausgleich"@de, "Family benefits"@en ;
  skos:related <http://zbw.eu/stw/descriptor/11660-3> ;
  a skos:Concept, zbwext:Descriptor .

<http://zbw.eu/stw/descriptor/11704-2>
  rdfs:label "Tax policy"@en, "Steuerpolitik"@de ;
  skos:prefLabel "Tax policy"@en, "Steuerpolitik"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/11660-3> .

wd:Q120499775
  rdfs:label "family taxation"@en, "taxation of couples"@en, "Familienbesteuerung"@de, "Splittingverfahren"@de, "Familiensplitting"@de, "Ehegattensplitting"@de ;
  skos:prefLabel "family taxation"@en, "Familienbesteuerung"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/11660-3> .

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 .

<http://zbw.eu/stw/descriptor/11660-3>
  rdfs:label "Familiensplitting"@de, "Ehegattensplitting"@de, "Familienbesteuerung"@de, "Taxation of couples"@en, "Splittingverfahren"@de, "Family taxation"@en ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:prefLabel "Familienbesteuerung"@de, "Family taxation"@en ;
  skos:related <http://zbw.eu/stw/descriptor/18948-2>, <http://zbw.eu/stw/descriptor/11564-6> ;
  skos:broader <http://zbw.eu/stw/descriptor/11704-2>, <http://zbw.eu/stw/thsys/71075>, <http://zbw.eu/stw/descriptor/16477-4> ;
  a skos:Concept, zbwext:Descriptor ;
  skos:altLabel "Taxation of couples"@en, "Familiensplitting"@de, "Splittingverfahren"@de, "Ehegattensplitting"@de ;
  skos:narrowMatch wd:Q1395296, wd:Q945036, wd:Q1299316 ;
  skos:relatedMatch gnd:4012766-7, gnd:4151099-9 ;
  skos:exactMatch gnd:4159252-9, wd:Q120499775 ;
  ns0:gvkppn "091359252" ;
  dc:isPartOf <http://zbw.eu/stw> .

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 .

<http://zbw.eu/stw/thsys/71075>
  rdfs:label "V.09.04.02  Steuerpolitik"@de, "Steuerpolitik"@de, "V.09.04.02  Tax policy"@en, "Tax policy"@en ;
  skos:narrower <http://zbw.eu/stw/descriptor/11660-3> ;
  a zbwext:Thsys, skos:Concept ;
  skos:notation "V.09.04.02" ;
  skos:prefLabel "V.09.04.02  Steuerpolitik"@de, "V.09.04.02  Tax policy"@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 .

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 .

wd:Q1299316
  rdfs:label "joint taxation"@en, "Splittingtabelle"@de, "Splittingtarif"@de, "Ehegatten-Splitting"@de, "Ehegattensplitting"@de ;
  skos:prefLabel "joint taxation"@en, "Ehegattensplitting"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/11660-3> .

wd:Q945036
  rdfs:label "income splitting"@en, "Splittingverfahren"@de ;
  skos:prefLabel "income splitting"@en, "Splittingverfahren"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/11660-3> .

<http://zbw.eu/stw/descriptor/16477-4>
  rdfs:label "Family policy"@en, "Familienpolitik"@de ;
  skos:prefLabel "Family policy"@en, "Familienpolitik"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/11660-3> .

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: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 .

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 .

<http://zbw.eu/stw>
  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 .

<http://zbw.eu/stw/descriptor/18948-2>
  rdfs:label "Family income"@en, "Haushaltseinkommen"@de, "Privates Einkommen"@de, "Familieneinkommen"@de, "Household income"@en ;
  skos:prefLabel "Haushaltseinkommen"@de, "Household income"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/11660-3> .