@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 void: <http://rdfs.org/ns/void#> .
@prefix ns0: <http://purl.org/ontology/gbv/> .

<http://zbw.eu/stw/descriptor/11688-2>
  skos:prefLabel "Optimale Besteuerung"@de, "Optimal taxation"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11694-0> .

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

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

<http://zbw.eu/namespaces/zbw-extensions/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 .

<http://zbw.eu/stw/descriptor/11547-6>
  skos:prefLabel "Tax"@en, "Steuer"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/11694-0> .

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/thsys/71076>
  skos:notation "V.09.04.01" ;
  rdfs:label "Theory of taxation"@en, "Steuertheorie"@de ;
  skos:prefLabel "V.09.04.01  Theory of taxation"@en, "V.09.04.01  Steuertheorie"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/11694-0> .

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 .

<http://zbw.eu/stw/descriptor/11684-3>
  skos:prefLabel "Taxation principle"@en, "Besteuerungsprinzip"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/11694-0> .

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/19400-3>
  skos:prefLabel "Laffer-Kurve"@de, "Laffer curve"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11694-0> .

<http://zbw.eu/stw/descriptor/11694-0>
  skos:narrower <http://zbw.eu/stw/descriptor/19333-6>, <http://zbw.eu/stw/descriptor/11696-3>, <http://zbw.eu/stw/descriptor/29667-6>, <http://zbw.eu/stw/descriptor/11688-2>, <http://zbw.eu/stw/descriptor/19400-3> ;
  skos:related <http://zbw.eu/stw/descriptor/11704-2>, <http://zbw.eu/stw/descriptor/11547-6>, <http://zbw.eu/stw/descriptor/11642-5>, <http://zbw.eu/stw/descriptor/11684-3> ;
  skos:inScheme <http://zbw.eu/stw> ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:altLabel "Theorie der Besteuerung"@de, "Steuerlehre"@de, "Economics of taxation"@en, "Steuerwissenschaft"@de ;
  ns0:gvkppn "091392608" ;
  skos:broader <http://zbw.eu/stw/thsys/71076>, <http://zbw.eu/stw/descriptor/11526-0> ;
  skos:prefLabel "Theory of taxation"@en, "Steuertheorie"@de .

<http://zbw.eu/stw/descriptor/11642-5>
  skos:prefLabel "Tax system"@en, "Steuersystem"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/11694-0> .

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/11704-2>
  skos:prefLabel "Tax policy"@en, "Steuerpolitik"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/11694-0> .

<http://zbw.eu/stw/descriptor/11696-3>
  skos:prefLabel "Tax effects"@en, "Steuerwirkung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11694-0> .

<http://zbw.eu/stw/descriptor/19333-6>
  skos:prefLabel "Tobinsteuer"@de, "Tobin tax"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11694-0> .

<http://zbw.eu/stw/descriptor/29667-6>
  skos:prefLabel "Pigouvian tax"@en, "Pigou-Steuer"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/11694-0> .

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/11526-0>
  skos:prefLabel "Public economics"@en, "Finanzwissenschaft"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/11694-0> .