@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#> .

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 .

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/21011-6>
  skos:prefLabel "Tax increase"@en, "Steuererhöhung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> .

<http://zbw.eu/stw/descriptor/19404-2>
  skos:prefLabel "Tax competition"@en, "Steuerwettbewerb"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> .

<http://zbw.eu/stw/thsys/71080>
  skos:notation "V.09.04" ;
  rdfs:label "Taxation"@en, "Steuern"@de ;
  skos:prefLabel "V.09.04  Taxation"@en, "V.09.04  Steuern"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/thsys/71075> .

<http://zbw.eu/stw/descriptor/11708-1>
  skos:prefLabel "Taxation procedure"@en, "Besteuerungsverfahren"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> .

<http://zbw.eu/stw/descriptor/11702-6>
  skos:prefLabel "Tax incentive"@en, "Steuervergünstigung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> .

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/19415-4>
  skos:prefLabel "Flat tax"@en, "Flat Tax"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> .

<http://zbw.eu/stw/descriptor/11640-2>
  skos:prefLabel "Tax law"@en, "Steuerrecht"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> .

<http://zbw.eu/stw/descriptor/19567-2>
  skos:prefLabel "Tax simplification"@en, "Steuervereinfachung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> .

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

<http://zbw.eu/stw/descriptor/19420-4>
  skos:prefLabel "Pauschalbesteuerung"@de, "Lump-sum taxation"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> .

skos:notation
  skos:definition "A notation, also known as classification code, is a string of characters such as \"T58.5\" or \"303.4833\" used to uniquely identify a concept within the scope of a given concept scheme."@en ;
  rdfs:label "notation"@en .

<http://zbw.eu/stw/descriptor/11703-4>
  skos:prefLabel "Tax harmonization"@en, "Steuerharmonisierung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> .

<http://zbw.eu/stw/descriptor/29664-5>
  skos:prefLabel "Tax introduction"@en, "Steuereinführung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> .

<http://zbw.eu/stw/thsys/71075>
  skos:narrower <http://zbw.eu/stw/descriptor/11640-2>, <http://zbw.eu/stw/descriptor/11642-5>, <http://zbw.eu/stw/descriptor/19416-2>, <http://zbw.eu/stw/descriptor/11703-4>, <http://zbw.eu/stw/descriptor/21011-6>, <http://zbw.eu/stw/descriptor/19407-3>, <http://zbw.eu/stw/descriptor/11704-2>, <http://zbw.eu/stw/descriptor/19412-3>, <http://zbw.eu/stw/descriptor/19420-4>, <http://zbw.eu/stw/descriptor/19567-2>, <http://zbw.eu/stw/descriptor/11652-2>, <http://zbw.eu/stw/descriptor/19404-2>, <http://zbw.eu/stw/descriptor/19408-1>, <http://zbw.eu/stw/descriptor/19409-6>, <http://zbw.eu/stw/descriptor/11661-1>, <http://zbw.eu/stw/descriptor/11708-1>, <http://zbw.eu/stw/descriptor/11648-0>, <http://zbw.eu/stw/descriptor/11660-3>, <http://zbw.eu/stw/descriptor/29664-5>, <http://zbw.eu/stw/descriptor/21014-0>, <http://zbw.eu/stw/descriptor/19415-4>, <http://zbw.eu/stw/descriptor/11705-0>, <http://zbw.eu/stw/descriptor/11706-5>, <http://zbw.eu/stw/descriptor/18154-4>, <http://zbw.eu/stw/descriptor/11702-6> ;
  skos:inScheme <http://zbw.eu/stw> ;
  rdfs:label "Tax policy"@en, "Steuerpolitik"@de ;
  a skos:Concept, <http://zbw.eu/namespaces/zbw-extensions/Thsys> ;
  skos:prefLabel "V.09.04.02  Tax policy"@en, "V.09.04.02  Steuerpolitik"@de ;
  skos:broader <http://zbw.eu/stw/thsys/71080> ;
  skos:notation "V.09.04.02" .

<http://zbw.eu/stw/descriptor/19416-2>
  skos:prefLabel "Special tax"@en, "Sondersteuer"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> .

<http://zbw.eu/stw/descriptor/19407-3>
  skos:prefLabel "Personensteuer"@de, "Personal tax"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> .

<http://zbw.eu/stw/descriptor/11660-3>
  skos:prefLabel "Family taxation"@en, "Familienbesteuerung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> .

<http://zbw.eu/stw/descriptor/11648-0>
  skos:prefLabel "Direkte Besteuerung"@de, "Direct taxation"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> .

<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:broader <http://zbw.eu/stw/thsys/71075> .

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:broader <http://zbw.eu/stw/thsys/71075> .

<http://zbw.eu/stw/descriptor/21014-0>
  skos:prefLabel "Tax cut"@en, "Steuersenkung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> .

<http://zbw.eu/stw/descriptor/19408-1>
  skos:prefLabel "Tax rate"@en, "Steuertarif"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> .

<http://zbw.eu/stw/descriptor/11661-1>
  skos:prefLabel "Indirekte Besteuerung"@de, "Indirect taxation"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> .

<http://zbw.eu/stw/descriptor/11652-2>
  skos:prefLabel "Profit taxation"@en, "Ertragsbesteuerung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> .

<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/thsys/71075> .

<http://zbw.eu/stw/descriptor/18154-4>
  skos:prefLabel "Withholding tax"@en, "Quellensteuer"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> .

<http://zbw.eu/stw/descriptor/11705-0>
  skos:prefLabel "Steuerprogression"@de, "Progressive taxation"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> .

<http://zbw.eu/stw/descriptor/11706-5>
  skos:prefLabel "Tax reform"@en, "Steuerreform"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> .

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/19412-3>
  skos:prefLabel "Konsumorientierte Besteuerung"@de, "Consumption-based taxation"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71075> .