@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 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/19403-4>
  rdfs:label "Marginal tax rate"@en, "Grenzsteuersatz"@de, "Durchschnittssteuersatz"@de ;
  skos:prefLabel "Marginal tax rate"@en, "Grenzsteuersatz"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/19408-1> .

<http://zbw.eu/stw/thsys/70046>
  skos:prefLabel "B.08  Betriebswirtschaftliche Steuerlehre"@de, "B.08  Corporate tax management"@en ;
  skos:narrower <http://zbw.eu/stw/descriptor/19408-1> ;
  a skos:Concept, zbwext:Thsys ;
  rdfs:label "B.08  Corporate tax management"@en, "B.08  Betriebswirtschaftliche Steuerlehre"@de, "Betriebswirtschaftliche Steuerlehre"@de, "Corporate tax management"@en ;
  skos:notation "B.08" .

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 .

<http://zbw.eu/stw/descriptor/11705-0>
  skos:broader <http://zbw.eu/stw/descriptor/19408-1> ;
  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 .

<http://zbw.eu/stw/descriptor/19409-6>
  rdfs:label "Income tax rate"@en, "Einkommensteuertarif"@de ;
  skos:prefLabel "Income tax rate"@en, "Einkommensteuertarif"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/19408-1> .

<http://zbw.eu/stw/descriptor/19408-1>
  skos:narrower <http://zbw.eu/stw/descriptor/19415-4>, <http://zbw.eu/stw/descriptor/19409-6>, <http://zbw.eu/stw/descriptor/19403-4>, <http://zbw.eu/stw/descriptor/11705-0> ;
  skos:exactMatch gnd:4183218-8, wd:Q1128317, <http://dbpedia.org/resource/Tax_rate> ;
  a zbwext:Descriptor, skos:Concept ;
  rdfs:label "Steuersatz"@de, "Tax rate"@en, "Steuertarif"@de ;
  skos:related <http://zbw.eu/stw/descriptor/19400-3> ;
  skos:altLabel "Steuersatz"@de ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:narrowMatch gnd:4250194-5, gnd:7517100-4 ;
  skos:closeMatch <http://eurovoc.europa.eu/1310> ;
  ns0:gvkppn "091392594" ;
  skos:broader <http://zbw.eu/stw/thsys/70046>, <http://zbw.eu/stw/thsys/71075> ;
  skos:prefLabel "Tax rate"@en, "Steuertarif"@de ;
  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 .

gnd:4250194-5
  rdfs:label "Steuersatz"@de ;
  skos:prefLabel "Steuersatz"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/19408-1> .

gnd:4183218-8
  rdfs:label "Steuertarif"@de ;
  skos:prefLabel "Steuertarif"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/19408-1> .

<http://zbw.eu/stw/descriptor/19400-3>
  rdfs:label "Laffer-Kurve"@de, "Laffer curve"@en, "Laffer Kurve"@de ;
  skos:prefLabel "Laffer-Kurve"@de, "Laffer curve"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/19408-1> .

<http://dbpedia.org/resource/Tax_rate>
  rdfs:label "Tax rate"@en, "Steuertarif"@de ;
  skos:prefLabel "Tax rate"@en, "Steuertarif"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/19408-1> .

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 ;
  a zbwext:Thsys, skos:Concept ;
  skos:notation "V.09.04.02" ;
  skos:narrower <http://zbw.eu/stw/descriptor/19408-1> ;
  skos:prefLabel "V.09.04.02  Steuerpolitik"@de, "V.09.04.02  Tax policy"@en .

wd:Q1128317
  rdfs:label "tax rate"@en, "Steuertarif"@de ;
  skos:prefLabel "tax rate"@en, "Steuertarif"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/19408-1> .

gnd:7517100-4
  rdfs:label "Grundfreibetrag"@de, "Einkommensteuer / Grundfreibetrag"@de ;
  skos:prefLabel "Grundfreibetrag"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/19408-1> .

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 .

<http://zbw.eu/stw/descriptor/19415-4>
  rdfs:label "Flat tax"@en, "Flat Tax"@de, "Flat rate tax"@en ;
  skos:prefLabel "Flat tax"@en, "Flat Tax"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/19408-1> .

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://eurovoc.europa.eu/1310>
  skos:closeMatch <http://zbw.eu/stw/descriptor/19408-1> ;
  rdfs:label "Abgabe"@de, "Steuerschuld"@de, "rate of taxation"@en, "tax"@en, "tax rate"@en, "Steuer"@de, "Steuersatz"@de ;
  skos:prefLabel "Steuer"@de, "tax"@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 .

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 .