Public economics
preferred label: Finanzwissenschaft @de
label: Theory of public finance
label: Finanztheorie @de
label: Fiscal theory
narrower: Theory of taxation
type: Concept
type: Descriptor

has narrower match
sub property of: has narrower
sub property of: mappingRelation
definition: skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.

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).

Pigouvian tax
label: Pigou-Steuer @de
label: Pigovian tax
type: Descriptor
type: Concept
broader: Theory of taxation

Finanzwirtschaftliche Steuerlehre
label: Allgemeine Steuerlehre @de
label: Steuerlehre @de

Tobin tax
label: Tobinsteuer @de
label: Tobin-Steuer @de
label: Devisensteuer @de
type: Descriptor
type: Concept
broader: Theory of taxation

Tax effects
label: Steuerwirkung @de
label: Steuereffekt @de
label: Effects of taxation
type: Descriptor
type: Concept
broader: Theory of taxation

Tax policy
label: Steuerpolitik @de
type: Descriptor
type: Concept
related: Theory 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).

Tax system
preferred label: Steuersystem @de
label: Steuersystematik @de
label: Tax structure
label: Steuerordnung @de
label: Steuerstruktur @de
label: Tax regime
label: Steuerverfassung @de
related: Theory of taxation
type: Descriptor
type: Concept

Theory of taxation
narrower: Laffer curve
narrower: Optimal taxation
narrower: Pigouvian tax
narrower: Tax effects
narrower: Tobin tax
type: Concept
type: Descriptor
label: Steuerwissenschaft @de
label: Economics of taxation
label: Steuerlehre @de
label: Theorie der Besteuerung @de
label: Steuertheorie @de
related: Taxation principle
related: Tax system
related: Tax
related: Tax policy
broader: Public economics
broader: V.09.04.01 Theory of taxation
has narrower match: Steuerrechtswissenschaft
gvkppn: 091392608
is in scheme: STW Thesaurus for Economics
is part of: STW Thesaurus for Economics

Laffer curve
label: Laffer-Kurve @de
label: Laffer Kurve @de
type: Descriptor
type: Concept
broader: Theory of taxation

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.

Steuer / Theorie
label: Steuertheorie @de

Theories of taxation

Taxation principle
preferred label: Besteuerungsprinzip @de
label: Steuerneutralität @de
label: Tax neutrality
label: Grundsatz der Besteuerung @de
label: Neutralität der Besteuerung @de
label: Besteuerungsgrundsatz @de
type: Concept
type: Descriptor
related: Theory of taxation

Steuerrechtswissenschaft
broad match: Theory of taxation

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.

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.

theory of taxation
label: theories of taxation
label: tax theory
label: Steuertheorie @de
label: Theorie der Besteuerung @de
label: Steuerwissenschaft @de

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

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

Tax
label: Steuer @de
type: Descriptor
type: Concept
related: Theory of taxation

Descriptor
type: Class

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

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

Concept
type: Class

Optimal taxation
label: Optimale Steuer @de
label: Steueroptimum @de
label: Optimale Besteuerung @de
label: Second-best taxation
label: Ramsey rule
label: Optimal-taxation theory
label: Optimalsteuertheorie @de
type: Concept
type: Descriptor
broader: Theory of taxation