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

gnd:7672100-0
  rdfs:label "Nettoprinzip <Steuerrecht>"@de ;
  skos:prefLabel "Nettoprinzip <Steuerrecht>"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/11686-6> .

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 .

<http://zbw.eu/stw/descriptor/11705-0>
  skos:related <http://zbw.eu/stw/descriptor/11686-6> ;
  skos:prefLabel "Progressive taxation"@en, "Steuerprogression"@de ;
  rdfs:label "Tax progression"@en, "Kalte Progression"@de, "Tax progressivity"@en, "Progressive Besteuerung"@de, "Progressive Steuer"@de, "Steuerprogression"@de, "Progressivsteuer"@de, "Progressive taxation"@en ;
  a zbwext:Descriptor, skos:Concept .

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/11686-6>
  skos:narrowMatch gnd:7672100-0 ;
  rdfs:label "Leistungsfähigkeitsprinzip"@de, "Opfertheorie"@de, "Ability-to-pay principle"@en ;
  skos:prefLabel "Leistungsfähigkeitsprinzip"@de, "Ability-to-pay principle"@en ;
  skos:inScheme <http://zbw.eu/stw> ;
  a skos:Concept, zbwext:Descriptor ;
  skos:altLabel "Opfertheorie"@de ;
  ns0:gvkppn "091374987" ;
  dc:isPartOf <http://zbw.eu/stw> ;
  skos:broader <http://zbw.eu/stw/thsys/71076>, <http://zbw.eu/stw/descriptor/11684-3> ;
  skos:related <http://zbw.eu/stw/descriptor/11705-0>, <http://zbw.eu/stw/descriptor/19407-3> ;
  skos:exactMatch gnd:4203134-5, wd:Q1815932 .

<http://zbw.eu/stw/descriptor/19407-3>
  a skos:Concept, zbwext:Descriptor ;
  skos:related <http://zbw.eu/stw/descriptor/11686-6> ;
  rdfs:label "Personalsteuer"@de, "Individual tax"@en, "Subjektsteuer"@de, "Personal tax"@en, "Personensteuer"@de ;
  skos:prefLabel "Personensteuer"@de, "Personal tax"@en .

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:4203134-5
  rdfs:label "Leistungsfähigkeitsprinzip"@de ;
  skos:prefLabel "Leistungsfähigkeitsprinzip"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/11686-6> .

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 .

wd:Q1815932
  rdfs:label "Steuerliche Leistungsfähigkeit"@de, "Besteuerung nach der Leistungsfähigkeit"@de, "Leistungsfähigkeitsprinzip"@de, "Ability-to-pay principle"@en ;
  skos:prefLabel "Leistungsfähigkeitsprinzip"@de, "Ability-to-pay principle"@en ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/11686-6> .

<http://zbw.eu/stw/descriptor/11684-3>
  skos:narrower <http://zbw.eu/stw/descriptor/11686-6> ;
  skos:prefLabel "Besteuerungsprinzip"@de, "Taxation principle"@en ;
  rdfs:label "Steuerneutralität"@de, "Tax neutrality"@en, "Grundsatz der Besteuerung"@de, "Neutralität der Besteuerung"@de, "Taxation principle"@en, "Besteuerungsgrundsatz"@de, "Besteuerungsprinzip"@de ;
  a skos:Concept, zbwext:Descriptor .

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 .

<http://zbw.eu/stw/thsys/71076>
  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:narrower <http://zbw.eu/stw/descriptor/11686-6> ;
  skos:notation "V.09.04.01" .

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: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 .

zbwext:Descriptor
  rdfs:label "Descriptor"@en ;
  a owl:Class .

<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 .