@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 ns0: <http://purl.org/ontology/gbv/> .

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>
  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 .

<http://zbw.eu/stw/descriptor/11636-0>
  rdfs:label "Steuerquote"@de, "Steuerlast"@de, "Steuerbelastungsvergleich"@de, "Abgabenquote"@de, "Steuerbelastung"@de, "Teilsteuerrechnung"@de, "Average tax rate"@en, "Tax burden"@en ;
  skos:prefLabel "Tax burden"@en, "Steuerbelastung"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/30588-6> .

<http://zbw.eu/stw/thsys/71076>
  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 <http://zbw.eu/stw/descriptor/30588-6> ;
  skos:notation "V.09.04.01" .

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 .

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

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 .

<http://zbw.eu/stw/descriptor/30588-6>
  skos:scopeNote "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, "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."@en ;
  skos:inScheme <http://zbw.eu/stw> ;
  rdfs:label "Fiskalische Abwertung"@de, "Fiscal devaluation"@en ;
  skos:broader <http://zbw.eu/stw/thsys/71076> ;
  skos:related <http://zbw.eu/stw/descriptor/11636-0> ;
  ns0:gvkppn "889493359" ;
  a skos:Concept, zbwext:Descriptor ;
  skos:prefLabel "Fiscal devaluation"@en, "Fiskalische Abwertung"@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 .

