has broader
sub property of: broaderTransitive
definition: Relates a concept to a concept that is more general in meaning.
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).

STW Thesaurus for Economics
label: Standard-Thesaurus Wirtschaft @de
type: Dataset
type: ConceptScheme

Average tax rate
label: Steuerquote @de
label: Steuerlast @de
label: Steuerbelastungsvergleich @de
label: Abgabenquote @de
label: Steuerbelastung @de
label: Teilsteuerrechnung @de
label: Tax burden
type: Descriptor
type: Concept
related: Fiscal devaluation

V.09.04.01 Theory of taxation
type: Thsys
type: Concept
preferred label: V.09.04.01 Steuertheorie @de
label: Steuertheorie @de
label: Theory of taxation
narrower: Fiscal devaluation
notation: V.09.04.01

Descriptor
type: Class

is in scheme
definition: Relates a resource (for example a concept) to a concept scheme in which it is included.

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag.

Concept
type: Class

has related
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.
comment: skos:related is disjoint with skos:broaderTransitive

Fiscal devaluation
scope note: Steht für eine aufkommensneutrale Verlagerung der Abgabenbelastung von Sozialabgaben, die von Arbeitgebern gezahlt werden, hin zur Mehrwertsteuer, mit dem Ziel die Wettbewerbsfähigkeit eines Landes zu steigern. @de
scope note: Stands for a revenue-neutral shift in the tax burden from social security contributions paid by employers to value added tax, with the aim of increasing a country`s competitiveness.
is in scheme: STW Thesaurus for Economics
label: Fiskalische Abwertung @de
broader: V.09.04.01 Theory of taxation
related: Average tax rate
gvkppn: 889493359
type: Concept
type: Descriptor

scope note
sub property of: note
definition: A note that helps to clarify the meaning and/or the use of a concept.