@prefix rdfs: . @prefix skos: . @prefix zbwext: . @prefix rdf: . @prefix gnd: . @prefix wd: . @prefix dc: . @prefix ns0: . @prefix owl: . @prefix void: . rdfs:label "Negative income tax"@en, "Negative Einkommensteuer"@de ; skos:prefLabel "Negative income tax"@en, "Negative Einkommensteuer"@de ; skos:exactMatch . skos:broader , , , ; rdfs:label "Negative income tax"@en, "Negative Einkommensteuer"@de, "Steuer-Transfer-System"@de, "Integriertes Steuer-Transfer-System"@de, "Tax-transfer system"@en ; zbwext:useInsteadNote [ rdfs:seeAlso ; rdf:value "Bis 2023 für Literatursuche"@de ], [ rdfs:seeAlso ; rdf:value "Until 2023 to search for literature"@en ] ; skos:exactMatch gnd:4250490-9, wd:Q641399, ; skos:scopeNote "Ein finanz- und sozialpolitisches Steuerkonzept, bei dem ein festzulegender Geldbetrag entweder direkt mit der Einkommenssteuerschuld verrechnet oder als sogenannter negativer Steuerbetrag an den Steuerpflichtigen vorausbezahlt wird."@de, "A fiscal and socio-political tax concept in which a fixed amount of money is either offset directly against the income tax liability or as a so-called negative tax amount paid in advance to the taxpayer."@en ; skos:prefLabel "Negative income tax"@en, "Negative Einkommensteuer"@de ; skos:altLabel "Steuer-Transfer-System"@de, "Tax-transfer system"@en, "Integriertes Steuer-Transfer-System"@de ; dc:isPartOf ; a skos:Concept, zbwext:Descriptor ; skos:related , , ; skos:inScheme ; skos:closeMatch wd:Q678522 ; ns0:gvkppn "1861110898" . rdfs:label "Bürgergeld"@de, "Basic income guarantee"@en, "Bedingungsloses Grundeinkommen"@de, "Grundeinkommen"@de, "Basic income"@en, "Guaranteed annual income"@en, "Annual income guarantee"@en, "Citizen's income"@en, "Universal basic income"@en, "Guaranteed minimum income"@en, "Guaranteed income"@en, "Basiseinkommen"@de, "Unconditional cash transfer"@en ; skos:prefLabel "Grundeinkommen"@de, "Basic income"@en ; a skos:Concept, zbwext:Descriptor ; skos:related . wd:Q678522 rdfs:label "Steuer-Transfer-System"@de, "garantiertes Mindesteinkommen"@de, "erwerbsloses Grundeinkommen"@de, "basic income"@en, "bedingungsloses Grundeinkommen"@de, "universales bedingungsloses Grundeinkommen"@de, "BI guarantee"@en, "Basiseinkommen"@de, "Bürgereinkommen"@de, "universelles Grundeinkommen"@de, "Sozialdividende"@de, "Bürgergehalt"@de, "leistungsunabhängiges Grundeinkommen"@de, "UBI"@en, "integriertes Steuer-Transfer-System"@de, "Bürgergeld"@de, "negative Einkommensteuer"@de, "universales BGE"@de, "universal basic income"@en, "Lebensgeld"@de, "Bürgergeldabgabe"@de, "universelles BGE"@de, "Grundeinkommen"@de, "universelles bedingungsloses Grundeinkommen"@de, "basic income guarantee"@en, "universales Grundeinkommen"@de, "unconditional basic income"@en, "Existenzgeld"@de, "universal demogrant"@en, "BGE"@de, "citizen's income"@en, "emanzipatorisches Grundeinkommen"@de ; skos:prefLabel "bedingungsloses Grundeinkommen"@de, "universal basic income"@en ; skos:closeMatch . 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:related ; 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: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 . rdfs:label "Sozialleistungen des Staates"@de, "Social transfer"@en, "Sozialtransfer"@de, "Conditional cash transfer"@en, "Soziale Mindestsicherung"@de, "Welfare program"@en, "Sozialhilfe"@de, "Income support"@en, "Income maintenance program"@en, "Social security benefits"@en, "Öffentliche Sozialleistungen"@de, "Soziale Grundsicherung"@de, "Private income transfer"@en, "Transfereinkommen"@de, "Staatliche Sozialleistungen"@de, "Einkommenstransfer"@de, "Income transfer"@en ; skos:prefLabel "Öffentliche Sozialleistungen"@de, "Social security benefits"@en ; a zbwext:Descriptor, skos:Concept ; skos:narrower . gnd:4250490-9 rdfs:label "Negative Einkommenssteuer"@de, "Negative Einkommensteuer"@de ; skos:prefLabel "Negative Einkommensteuer"@de ; skos:exactMatch . rdfs:label "W.26.01 Social policy"@en, "Sozialpolitik"@de, "W.26.01 Sozialpolitik"@de, "Social policy"@en ; a skos:Concept, zbwext:Thsys ; skos:prefLabel "W.26.01 Sozialpolitik"@de, "W.26.01 Social policy"@en ; skos:narrower ; skos:notation "W.26.01" . 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 . 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 . wd:Q641399 rdfs:label "Negativsteuer"@de, "guaranteed minimum income"@en, "negative Einkommenssteuer"@de, "negative Steuer"@de, "negative Einkommensteuer"@de, "negative income tax"@en ; skos:prefLabel "negative Einkommensteuer"@de, "negative income tax"@en ; skos:exactMatch . a zbwext:Thsys, skos:Concept ; skos:prefLabel "V.09.04.01 Theory of taxation"@en, "V.09.04.01 Steuertheorie"@de ; rdfs:label "V.09.04.01 Theory of taxation"@en, "Steuertheorie"@de, "V.09.04.01 Steuertheorie"@de, "Theory of taxation"@en ; skos:narrower ; skos:notation "V.09.04.01" . rdfs:label "Basic pension"@en, "Armutsfeste Rente"@de, "Grundsicherung im Alter"@de, "Grundrentenkonzept"@de, "Minimum pension"@en, "Mindestrente"@de ; skos:prefLabel "Minimum pension"@en, "Mindestrente"@de ; skos:related ; a zbwext:Descriptor, skos:Concept . 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 . 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 . zbwext:useInsteadNote rdfs:subPropertyOf skos:note ; skos:definition """For an aspect of the current concept use the concept to which the note points instead of the current."""@en ; rdfs:comment """The note consists of a blank node. It contains a rdfs:value literal which designates the aspect and a rdfs:seeAlso link to the concept which should be used instead."""@en ; rdfs:label "useInsteadNote"@en . 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 . 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 .