@prefix skos: . @prefix rdfs: . @prefix zbwext: . @prefix gnd: . @prefix wd: . @prefix dc: . @prefix ns0: . @prefix owl: . @prefix void: . 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 effects"@en, "Steuerwirkung"@de, "Steuereffekt"@de, "Effects of taxation"@en ; skos:prefLabel "Tax effects"@en, "Steuerwirkung"@de ; a zbwext:Descriptor, skos:Concept ; skos:narrower . gnd:4057470-2 rdfs:label "Überwälzung / Steuer"@de, "Steuerüberwälzung"@de ; skos:prefLabel "Steuerüberwälzung"@de ; skos:exactMatch . rdfs:label "tax incidence"@en, "Steuerinzidenz"@de ; skos:prefLabel "tax incidence"@en, "Steuerinzidenz"@de ; skos:exactMatch . skos:narrower ; rdfs:label "Budgetinzidenz"@de, "Inzidenz der Staatstätigkeit"@de, "Public expenditure incidence"@en, "Fiscal incidence"@en, "Verteilungswirkungen öffentlicher Haushalte"@de, "Ausgabeninzidenz"@de, "Budget incidence"@en ; a zbwext:Descriptor, skos:Concept ; skos:prefLabel "Fiscal incidence"@en, "Budgetinzidenz"@de . 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 . gnd:4112437-6 rdfs:label "Abgabeninzidenz"@de ; skos:prefLabel "Abgabeninzidenz"@de ; skos:relatedMatch . 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 . 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 . rdfs:label "Tax incidence"@en, "Steuerinzidenz"@de ; skos:prefLabel "Tax incidence"@en, "Steuerinzidenz"@de ; skos:exactMatch . 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 ; skos:notation "V.09.04.01" . gnd:4057483-0 rdfs:label "Steuerinzidenz"@de ; skos:prefLabel "Steuerinzidenz"@de ; skos:exactMatch . wd:Q2165871 rdfs:label "Steuerbelastungsvergleich"@de, "Steuerbelastung"@de, "Spezifische Inzidenz"@de, "tax burden"@en, "tax incidence"@en, "Steuerinzidenz"@de, "Steuerlast"@de ; skos:prefLabel "tax incidence"@en, "Steuerinzidenz"@de ; skos:exactMatch . 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:exactMatch , , gnd:4057470-2, wd:Q2165871, gnd:4057483-0 ; skos:inScheme ; rdfs:label "Tax capitalization"@en, "Steuerüberwälzung"@de, "Tax incidence"@en, "Steuerkapitalisierung"@de, "Tax shifting"@en, "Inzidenz von Steuern"@de, "Steuerinzidenz"@de ; skos:broader , , ; dc:isPartOf ; skos:relatedMatch gnd:4183187-1, gnd:4112437-6 ; skos:altLabel "Inzidenz von Steuern"@de, "Tax capitalization"@en, "Tax shifting"@en, "Steuerüberwälzung"@de, "Steuerkapitalisierung"@de ; skos:related ; a skos:Concept, zbwext:Descriptor ; skos:prefLabel "Tax incidence"@en, "Steuerinzidenz"@de ; skos:narrower , ; ns0:gvkppn "091392403" . 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 . 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 . gnd:4183187-1 rdfs:label "Steuerexport"@de ; skos:prefLabel "Steuerexport"@de ; skos:relatedMatch . skos:Concept rdfs:label "Concept"@en ; a owl:Class . rdfs:label "Double dividend"@en, "Doppelte Dividende"@de, "Double-dividend hypothesis"@en ; skos:prefLabel "Double dividend"@en, "Doppelte Dividende"@de ; a zbwext:Descriptor, skos:Concept ; skos:broader . rdfs:label "Optimal taxation"@en, "Optimale Steuer"@de, "Steueroptimum"@de, "Optimale Besteuerung"@de, "Second-best taxation"@en, "Ramsey rule"@en, "Optimal-taxation theory"@en, "Optimalsteuertheorie"@de ; a skos:Concept, zbwext:Descriptor ; skos:prefLabel "Optimal taxation"@en, "Optimale Besteuerung"@de ; skos:related .