@prefix wd: <http://www.wikidata.org/entity/> .
@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 dc: <http://purl.org/dc/terms/> .
@prefix ns0: <http://purl.org/ontology/gbv/> .
@prefix gnd: <https://d-nb.info/gnd/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .

wd:Q2064415
  rdfs:label "lump-sum taxation"@en, "Pauschalsteuer (Schweiz)"@de, "Aufwandbesteuerung"@de, "Pauschalbesteuerung"@de ;
  skos:prefLabel "lump-sum taxation"@en, "Pauschalbesteuerung"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/19420-4> .

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 .

wd:Q721368
  rdfs:label "lump-sum tax"@en, "Capitation"@de, "Besteuerung nach dem Aufwand"@de, "Poll tax"@de, "Kopfsteuer"@de, "Personalsteuer"@de, "poll tax"@en, "Poll-tax"@de ;
  skos:prefLabel "Kopfsteuer"@de, "poll tax"@en ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/19420-4> .

<http://dbpedia.org/resource/Lump-sum_tax>
  rdfs:label "Lump-sum tax"@en, "Pauschalbesteuerung"@de ;
  skos:prefLabel "Lump-sum tax"@en, "Pauschalbesteuerung"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/19420-4> .

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 .

<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 ;
  skos:narrower <http://zbw.eu/stw/descriptor/19420-4> ;
  a zbwext:Descriptor, skos:Concept .

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 .

wd:Q825846
  rdfs:label "Flat-Rate Tax"@de, "flat tax"@en, "flat-rate tax"@en, "Einheitssteuer"@de, "Flattax"@de, "Flat rate tax"@de, "flat taxation"@en, "Flat Tax"@de, "Flat-Tax"@de ;
  skos:prefLabel "Flat Tax"@de, "flat tax"@en ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/19420-4> .

<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/19420-4> .

wd:Q3395309
  rdfs:label "Community Charge"@en, "Poll Tax"@de, "Poll Tax"@en, "Community Charge"@de, "Poll tax"@en ;
  skos:prefLabel "Community Charge"@en, "Poll Tax"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/19420-4> .

<http://zbw.eu/stw/descriptor/19420-4>
  skos:altLabel "Pauschsteuer"@de, "Einheitssteuer"@de, "Pauschalsteuer"@de, "Head tax"@en, "Kopfsteuer"@de, "Poll tax"@en ;
  rdfs:label "Pauschalbesteuerung"@de, "Einheitssteuer"@de, "Poll tax"@en, "Pauschsteuer"@de, "Head tax"@en, "Kopfsteuer"@de, "Lump-sum taxation"@en, "Pauschalsteuer"@de ;
  dc:isPartOf <http://zbw.eu/stw> ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11642-5>, <http://zbw.eu/stw/thsys/71075> ;
  skos:exactMatch <http://dbpedia.org/resource/Lump-sum_tax>, wd:Q2064415 ;
  skos:related <http://zbw.eu/stw/descriptor/19567-2> ;
  skos:prefLabel "Lump-sum taxation"@en, "Pauschalbesteuerung"@de ;
  skos:narrowMatch wd:Q825846, wd:Q721368, wd:Q3395309 ;
  ns0:gvkppn "091372135" ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:relatedMatch gnd:4165270-8, gnd:4173577-8 .

<http://zbw.eu/stw/descriptor/19567-2>
  rdfs:label "Tax simplification"@en, "Steuervereinfachung"@de, "Vereinfachung des Steuerrechts"@de ;
  skos:prefLabel "Tax simplification"@en, "Steuervereinfachung"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/19420-4> .

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 .

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: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 .

gnd:4173577-8
  rdfs:label "Pauschbesteuerung"@de, "Pauschalierung / Steuerrecht"@de, "Pauschalbesteuerung"@de ;
  skos:prefLabel "Pauschbesteuerung"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/19420-4> .

skos:relatedMatch
  rdfs:subPropertyOf skos:related, skos:mappingRelation ;
  skos:definition "skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes."@en ;
  rdfs:label "has related match"@en .

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 .

gnd:4165270-8
  rdfs:label "Poll tax"@de, "Kapitation"@de, "Kopfgeld <Kopfsteuer>"@de, "Kopfschatz"@de, "Kopfschoß"@de, "Kopfaccise"@de, "Kopfsteuer"@de ;
  skos:prefLabel "Kopfsteuer"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/19420-4> .

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

<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 .