@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#> .

<http://zbw.eu/stw/descriptor/11691-6>
  skos:prefLabel "Tax fairness"@en, "Steuergerechtigkeit"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71076> .

<http://zbw.eu/stw/descriptor/11698-6>
  skos:prefLabel "Destination principle"@en, "Bestimmungslandprinzip"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71076> .

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

<http://zbw.eu/stw/descriptor/29668-4>
  skos:prefLabel "Double dividend"@en, "Doppelte Dividende"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71076> .

<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/11636-0>
  skos:prefLabel "Tax burden"@en, "Steuerbelastung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71076> .

<http://zbw.eu/stw/descriptor/11692-4>
  skos:prefLabel "Tax incidence"@en, "Steuerinzidenz"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71076> .

<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/71076> .

<http://zbw.eu/stw/thsys/71076>
  skos:prefLabel "V.09.04.01  Steuertheorie"@de, "V.09.04.01  Theory of taxation"@en ;
  skos:narrower <http://zbw.eu/stw/descriptor/11688-2>, <http://zbw.eu/stw/descriptor/19400-3>, <http://zbw.eu/stw/descriptor/11691-6>, <http://zbw.eu/stw/descriptor/19333-6>, <http://zbw.eu/stw/descriptor/29668-4>, <http://zbw.eu/stw/descriptor/11692-4>, <http://zbw.eu/stw/descriptor/11686-6>, <http://zbw.eu/stw/descriptor/11684-3>, <http://zbw.eu/stw/descriptor/29667-6>, <http://zbw.eu/stw/descriptor/11687-4>, <http://zbw.eu/stw/descriptor/29666-1>, <http://zbw.eu/stw/descriptor/11685-1>, <http://zbw.eu/stw/descriptor/11696-3>, <http://zbw.eu/stw/descriptor/11698-6>, <http://zbw.eu/stw/descriptor/19406-5>, <http://zbw.eu/stw/descriptor/19403-4>, <http://zbw.eu/stw/descriptor/11694-0>, <http://zbw.eu/stw/descriptor/10828-3>, <http://zbw.eu/stw/descriptor/11636-0> ;
  skos:notation "V.09.04.01" ;
  rdfs:label "Theory of taxation"@en, "Steuertheorie"@de ;
  skos:broader <http://zbw.eu/stw/thsys/71080> ;
  a skos:Concept, <http://zbw.eu/namespaces/zbw-extensions/Thsys> ;
  skos:inScheme <http://zbw.eu/stw> .

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/19406-5>
  skos:prefLabel "Äquivalenzprinzip"@de, "Benefit principle"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71076> .

<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:broader <http://zbw.eu/stw/thsys/71076> .

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

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/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/thsys/71076> .

<http://zbw.eu/stw/descriptor/11694-0>
  skos:prefLabel "Theory of taxation"@en, "Steuertheorie"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71076> .

<http://zbw.eu/stw/descriptor/11685-1>
  skos:prefLabel "Excess burden"@en, "Excess Burden"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71076> .

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/11686-6>
  skos:prefLabel "Leistungsfähigkeitsprinzip"@de, "Ability-to-pay principle"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71076> .

<http://zbw.eu/stw/descriptor/10828-3>
  skos:prefLabel "Double taxation"@en, "Doppelbesteuerung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71076> .

<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/thsys/71076> .

<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/thsys/71076> .

<http://zbw.eu/stw/descriptor/11687-4>
  skos:prefLabel "Grundeinkommen"@de, "Basic income"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71076> .

<http://zbw.eu/stw/descriptor/29666-1>
  skos:prefLabel "Verzerrende Steuer"@de, "Distortionary taxation"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71076> .

<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/thsys/71076> .

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/19403-4>
  skos:prefLabel "Marginal tax rate"@en, "Grenzsteuersatz"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71076> .

<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/thsys/71076> .