Relates a concept to a concept that is more general in meaning.
Broader concepts are typically rendered as parents in a concept hierarchy (tree).
has broader
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics
Steuerquote
Steuerlast
Steuerbelastungsvergleich
Abgabenquote
Steuerbelastung
Teilsteuerrechnung
Average tax rate
Tax burden
V.09.04.01 Theory of taxation
V.09.04.01 Steuertheorie
Steuertheorie
Theory of taxation
Descriptor
Relates a resource (for example a concept) to a concept scheme in which it is included.
is in scheme
The preferred lexical label for a resource, in a given language.
skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
The range of skos:prefLabel is the class of RDF plain literals.
A resource has no more than one value of skos:prefLabel per language tag.
preferred label
Concept
Relates a concept to a concept with which there is an associative semantic relationship.
skos:related is disjoint with skos:broaderTransitive
has related
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.
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.
Fiskalische Abwertung
Fiscal devaluation
A note that helps to clarify the meaning and/or the use of a concept.
scope note