@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix void: <http://rdfs.org/ns/void#> .
@prefix zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@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/> .

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>
  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 .

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/descriptor/11650-6>
  rdfs:label "EStG (Einkommensteuergesetz)"@de, "Income tax law"@en, "Einkommensbesteuerung"@de, "Einkommensteuer"@de, "Einkommensteuerrichtlinie"@de, "Income tax policy"@en, "Einkommensteuergesetz"@de, "Einkommensteuerpolitik"@de, "Einkommensteuerrecht"@de, "ESt (Einkommensteuer)"@de, "Income tax"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:prefLabel "Einkommensteuer"@de, "Income tax"@en ;
  skos:narrower <http://zbw.eu/stw/descriptor/19409-6> .

<http://zbw.eu/stw/descriptor/19408-1>
  rdfs:label "Tax rate"@en, "Steuertarif"@de, "Steuersatz"@de ;
  skos:prefLabel "Tax rate"@en, "Steuertarif"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/19409-6> .

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 .

<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/19409-6> ;
  skos:prefLabel "V.09.04.02  Steuerpolitik"@de, "V.09.04.02  Tax policy"@en .

gnd:4123111-9
  rdfs:label "Einkommensteuer / Steuertarif"@de, "Einkommenssteuertarif"@de, "Einkommensteuertarif"@de ;
  skos:prefLabel "Einkommensteuertarif"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/19409-6> .

wd:Q1308217
  skos:prefLabel "Einkommensteuertarif"@de, "income tax rate"@en ;
  rdfs:label "income tax rate"@en, "Spitzensteuersatz"@de, "Mittelstandsbauch"@de, "Lohnsteuersatz"@de, "Einkommensteuertarif"@de, "Einstiegssteuersatz"@de, "Eingangssteuersatz"@de, "Lohnsteuersätze"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/19409-6> .

skos:Concept
  rdfs:label "Concept"@en ;
  a owl:Class .

<http://zbw.eu/stw/descriptor/19409-6>
  skos:prefLabel "Einkommensteuertarif"@de, "Income tax rate"@en ;
  skos:broader <http://zbw.eu/stw/descriptor/11650-6>, <http://zbw.eu/stw/thsys/71075>, <http://zbw.eu/stw/descriptor/19408-1> ;
  a zbwext:Descriptor, skos:Concept ;
  rdfs:label "Income tax rate"@en, "Einkommensteuertarif"@de ;
  ns0:gvkppn "091356172" ;
  skos:exactMatch gnd:4123111-9, wd:Q1308217 ;
  dc:isPartOf <http://zbw.eu/stw> ;
  skos:inScheme <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 .

