@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix ns0: <http://purl.org/ontology/gbv/> .
@prefix void: <http://rdfs.org/ns/void#> .

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/19409-6>
  skos:prefLabel "Income tax rate"@en, "Einkommensteuertarif"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11650-6> .

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 .

<http://zbw.eu/stw/descriptor/11669-6>
  skos:prefLabel "Wage tax"@en, "Lohnsteuer"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11650-6> .

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

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:narrower
  rdfs:subPropertyOf skos:narrowerTransitive ;
  skos:definition "Relates a concept to a concept that is more specific in meaning."@en ;
  rdfs:comment "Narrower concepts are typically rendered as children in a concept hierarchy (tree)."@en ;
  rdfs:label "has narrower"@en .

<http://zbw.eu/stw/descriptor/11650-6>
  skos:altLabel "Einkommensbesteuerung"@de, "Income tax policy"@en, "Einkommensteuerrecht"@de, "Einkommensteuerpolitik"@de, "ESt (Einkommensteuer)"@de, "Income tax law"@en, "EStG (Einkommensteuergesetz)"@de, "Einkommensteuergesetz"@de, "Einkommensteuerrichtlinie"@de ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:prefLabel "Income tax"@en, "Einkommensteuer"@de ;
  skos:broader <http://zbw.eu/stw/thsys/70397>, <http://zbw.eu/stw/thsys/71074>, <http://zbw.eu/stw/descriptor/11547-6> ;
  skos:narrower <http://zbw.eu/stw/descriptor/11663-4>, <http://zbw.eu/stw/descriptor/19409-6>, <http://zbw.eu/stw/descriptor/29669-2>, <http://zbw.eu/stw/descriptor/11669-6> ;
  a skos:Concept, <http://zbw.eu/namespaces/zbw-extensions/Descriptor> ;
  ns0:gvkppn "091356148" .

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 .

<http://zbw.eu/stw/thsys/70397>
  skos:notation "B.08.01" ;
  rdfs:label "Tax accounting"@en, "Steuerbilanz"@de ;
  skos:prefLabel "B.08.01  Tax accounting"@en, "B.08.01  Steuerbilanz"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/11650-6> .

<http://zbw.eu/stw/descriptor/29669-2>
  skos:prefLabel "Duale Einkommensteuer"@de, "Dual income tax"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11650-6> .

<http://zbw.eu/namespaces/zbw-extensions/Descriptor>
  rdfs:label "Descriptor"@en ;
  a owl:Class .

<http://zbw.eu/stw/descriptor/11663-4>
  skos:prefLabel "Kapitalertragsteuer"@de, "Capital income tax"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11650-6> .

<http://zbw.eu/stw/thsys/71074>
  skos:notation "V.09.04.04" ;
  rdfs:label "Tax types"@en, "Steuerarten"@de ;
  skos:prefLabel "V.09.04.04  Tax types"@en, "V.09.04.04  Steuerarten"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/11650-6> .

<http://zbw.eu/stw>
  skos:prefLabel "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ;
  a void:Dataset, skos:ConceptScheme .

<http://zbw.eu/stw/descriptor/11547-6>
  skos:prefLabel "Tax"@en, "Steuer"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/11650-6> .