@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .
@prefix gnd: <https://d-nb.info/gnd/> .
@prefix wd: <http://www.wikidata.org/entity/> .
@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#> .

<http://zbw.eu/stw/descriptor/11526-0>
  skos:narrower <http://zbw.eu/stw/descriptor/11713-1> ;
  skos:prefLabel "Public economics"@en, "Finanzwissenschaft"@de ;
  rdfs:label "Public economics"@en, "Theory of public finance"@en, "Finanztheorie"@de, "Fiscal theory"@en, "Finanzwissenschaft"@de ;
  a skos:Concept, zbwext:Descriptor .

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 .

gnd:4124582-9
  rdfs:label "Ausgabenwirkung"@de, "Ausgabeninzidenz"@de ;
  skos:prefLabel "Ausgabenwirkung"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/11713-1> .

<http://zbw.eu/stw/thsys/71083>
  skos:prefLabel "V.09.01  Economics of public finance"@en, "V.09.01  Finanzwissenschaft"@de ;
  rdfs:label "V.09.01  Economics of public finance"@en, "V.09.01  Finanzwissenschaft"@de, "Finanzwissenschaft"@de, "Economics of public finance"@en ;
  skos:narrower <http://zbw.eu/stw/descriptor/11713-1> ;
  skos:notation "V.09.01" ;
  a skos:Concept, zbwext:Thsys .

<http://zbw.eu/stw/descriptor/11713-1>
  skos:narrower <http://zbw.eu/stw/descriptor/11692-4> ;
  skos:exactMatch gnd:4146845-4 ;
  rdfs:label "Budgetinzidenz"@de, "Inzidenz der Staatstätigkeit"@de, "Public expenditure incidence"@en, "Fiscal incidence"@en, "Verteilungswirkungen öffentlicher Haushalte"@de, "Ausgabeninzidenz"@de, "Budget incidence"@en ;
  skos:altLabel "Inzidenz der Staatstätigkeit"@de, "Verteilungswirkungen öffentlicher Haushalte"@de, "Ausgabeninzidenz"@de, "Public expenditure incidence"@en, "Budget incidence"@en ;
  skos:broader <http://zbw.eu/stw/thsys/71083>, <http://zbw.eu/stw/thsys/71081>, <http://zbw.eu/stw/descriptor/11526-0>, <http://zbw.eu/stw/descriptor/21082-4> ;
  a zbwext:Descriptor, skos:Concept ;
  skos:prefLabel "Fiscal incidence"@en, "Budgetinzidenz"@de ;
  skos:closeMatch <http://dbpedia.org/resource/Fiscal_incidence>, wd:Q1001399 ;
  skos:inScheme <http://zbw.eu/stw> ;
  ns0:gvkppn "091353017" ;
  skos:related <http://zbw.eu/stw/descriptor/11596-0> ;
  skos:scopeNote "Verteilungswirkung des öffentlichen Haushalts auf die verfügbaren Einkommen."@de ;
  skos:narrowMatch gnd:4124582-9 ;
  dc:isPartOf <http://zbw.eu/stw> .

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: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/descriptor/11596-0>
  rdfs:label "Staatsbudget"@de, "Öffentlicher Haushalt"@de, "Budgetpolitik"@de, "Haushalt des Staates"@de, "Theorie des öffentlichen Haushalts"@de, "Staatshaushalt"@de, "Haushaltspolitik"@de, "Public budget"@en, "Budget theory"@en, "Bundeshaushalt"@de, "Federal budget"@en ;
  skos:related <http://zbw.eu/stw/descriptor/11713-1> ;
  a skos:Concept, zbwext:Descriptor ;
  skos:prefLabel "Public budget"@en, "Öffentlicher Haushalt"@de .

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 .

gnd:4146845-4
  rdfs:label "Budgetwirkung"@de, "Budgetinzidenz"@de ;
  skos:prefLabel "Budgetinzidenz"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/11713-1> .

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 .

<http://zbw.eu/stw/descriptor/11692-4>
  skos:broader <http://zbw.eu/stw/descriptor/11713-1> ;
  rdfs:label "Tax capitalization"@en, "Steuerüberwälzung"@de, "Tax incidence"@en, "Steuerkapitalisierung"@de, "Tax shifting"@en, "Inzidenz von Steuern"@de, "Steuerinzidenz"@de ;
  a skos:Concept, zbwext:Descriptor ;
  skos:prefLabel "Tax incidence"@en, "Steuerinzidenz"@de .

<http://dbpedia.org/resource/Fiscal_incidence>
  rdfs:label "Fiscal incidence"@en ;
  skos:prefLabel "Fiscal incidence"@en ;
  skos:closeMatch <http://zbw.eu/stw/descriptor/11713-1> .

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

<http://zbw.eu/stw/descriptor/21082-4>
  a zbwext:Descriptor, skos:Concept ;
  rdfs:label "Distributional effect"@en, "Umverteilungseffekt"@de, "Inzidenzanalyse"@de, "Verteilungseffekt"@de, "Redistributive effect"@en, "Verteilungswirkung"@de, "Distributional impact"@en ;
  skos:prefLabel "Distributional effect"@en, "Verteilungswirkung"@de ;
  skos:narrower <http://zbw.eu/stw/descriptor/11713-1> .

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/thsys/71081>
  skos:prefLabel "V.09.03  Öffentlicher Haushalt"@de, "V.09.03  Public Budget"@en ;
  rdfs:label "Public Budget"@en, "Öffentlicher Haushalt"@de, "V.09.03  Öffentlicher Haushalt"@de, "V.09.03  Public Budget"@en ;
  skos:narrower <http://zbw.eu/stw/descriptor/11713-1> ;
  a skos:Concept, zbwext:Thsys ;
  skos:notation "V.09.03" .

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 .

skos:scopeNote
  rdfs:subPropertyOf skos:note ;
  skos:definition "A note that helps to clarify the meaning and/or the use of a concept."@en ;
  rdfs:label "scope note"@en .

wd:Q1001399
  rdfs:label "Fiscal incidence"@en, "Budgetinzidenz"@de ;
  skos:prefLabel "Fiscal incidence"@en, "Budgetinzidenz"@de ;
  skos:closeMatch <http://zbw.eu/stw/descriptor/11713-1> .

