@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 wd: <http://www.wikidata.org/entity/> .
@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 dc: <http://purl.org/dc/terms/> .
@prefix ns0: <http://purl.org/ontology/gbv/> .

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 .

wd:Q120499776
  rdfs:label "Progressive Konsumsteuer"@de, "taxation of consumption"@en, "consumption tax"@en, "spendings taxes"@en, "Direkte Konsumbesteuerung"@de, "spendings tax"@en, "consumption-based taxation"@en, "direct consumption-based taxation"@en, "Konsumorientierte Besteuerung"@de, "taxation of spendings"@en, "expenditure tax"@en, "taxation of expenditures"@en, "Ausgabensteuer"@de, "direct consumption tax"@en ;
  skos:prefLabel "consumption-based taxation"@en, "Konsumorientierte Besteuerung"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/19412-3> .

<http://zbw.eu/stw/descriptor/11642-5>
  skos:prefLabel "Steuersystem"@de, "Tax system"@en ;
  rdfs:label "Steuersystematik"@de, "Tax structure"@en, "Steuerordnung"@de, "Steuerstruktur"@de, "Tax regime"@en, "Tax system"@en, "Steuerverfassung"@de, "Steuersystem"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/19412-3> .

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

gnd:4262746-1
  rdfs:label "Expenditure tax"@de, "Konsumorientierte Einkommensteuer"@de, "Ausgabensteuer"@de ;
  skos:prefLabel "Ausgabensteuer"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/19412-3> .

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/19418-5>
  rdfs:label "Cash-flow tax"@en, "Cash-Flow-Steuer"@de, "Cashflow-Steuer"@de ;
  skos:prefLabel "Cash-flow tax"@en, "Cash-Flow-Steuer"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/19412-3> .

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 .

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:prefLabel "V.09.04.02  Steuerpolitik"@de, "V.09.04.02  Tax policy"@en ;
  skos:narrower <http://zbw.eu/stw/descriptor/19412-3> .

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

<http://eurovoc.europa.eu/1321>
  rdfs:label "tax on consumption"@en, "consumption tax"@en, "tax on spending"@en, "Verbrauchssteuer"@de, "Ausgabensteuer"@de ;
  skos:prefLabel "tax on consumption"@en, "Verbrauchssteuer"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/19412-3> .

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/19412-3>
  skos:inScheme <http://zbw.eu/stw> ;
  rdfs:label "Direct consumption-based taxation"@en, "Ausgabensteuer"@de, "Direct consumption tax"@en, "Consumption-based taxation"@en, "Spendings tax"@en, "Direkte Konsumbesteuerung"@de, "Expenditure tax"@en, "Progressive Konsumsteuer"@de, "Konsumorientierte Besteuerung"@de ;
  skos:altLabel "Progressive Konsumsteuer"@de, "Direct consumption tax"@en, "Ausgabensteuer"@de, "Expenditure tax"@en, "Spendings tax"@en, "Direct consumption-based taxation"@en, "Direkte Konsumbesteuerung"@de ;
  skos:prefLabel "Konsumorientierte Besteuerung"@de, "Consumption-based taxation"@en ;
  dc:isPartOf <http://zbw.eu/stw> ;
  a zbwext:Descriptor, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/19418-5> ;
  ns0:gvkppn "091348781" ;
  skos:exactMatch gnd:4262746-1, <http://eurovoc.europa.eu/1321>, wd:Q120499776 ;
  skos:broader <http://zbw.eu/stw/thsys/71075>, <http://zbw.eu/stw/descriptor/11642-5> ;
  skos:scopeNote "Angelehnt an theoretische Überlegungen von z.B. Irving Fisher."@de .

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 .

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 .