Concept
type: Class

alternative label
comment: The range of skos:altLabel is the class of RDF plain literals.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
sub property of: label
definition: An alternative lexical label for a resource.

has broader
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).
sub property of: Transitive
definition: Relates a concept to a concept that is more general in meaning.

is in scheme
definition: Relates a resource (for example a concept) to a concept scheme in which it is included.

has narrower
comment: Narrower concepts are typically rendered as children in a concept hierarchy (tree).
sub property of: Transitive
definition: Relates a concept to a concept that is more specific in meaning.

preferred label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag.
sub property of: label
definition: The preferred lexical label for a resource, in a given language.

has related
comment: skos:related is disjoint with skos:broaderTransitive
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.

Descriptor
type: Class

STW Thesaurus for Economics
type: Dataset
type: ConceptScheme
preferred label: Standard-Thesaurus Wirtschaft @de

Double taxation
type: Descriptor
type: Concept
broader: Tax burden
preferred label: Doppelbesteuerung @de

Tax burden
type: Concept
type: Descriptor
gvkppn: 091392276
alternative label: Steuerbelastungsvergleich @de
alternative label: Durchschnittssteuersatz @de
alternative label: Steuerquote @de
alternative label: Abgabenquote @de
alternative label: Steuerlast @de
alternative label: Teilsteuerrechnung @de
alternative label: Average tax rate
broader: Corporate tax management
broader: Theory of taxation
is in scheme: STW Thesaurus for Economics
narrower: Marginal tax rate
narrower: Double taxation
narrower: Excess burden
preferred label: Steuerbelastung @de
related: Tax effects
related: Tax fairness
related: Deferred taxes

Excess burden
type: Descriptor
type: Concept
broader: Tax burden
preferred label: Excess Burden @de

Tax fairness
type: Descriptor
type: Concept
preferred label: Steuergerechtigkeit @de
related: Tax burden

Tax effects
type: Descriptor
type: Concept
preferred label: Steuerwirkung @de
related: Tax burden

Deferred taxes
type: Descriptor
type: Concept
preferred label: Latente Steuern @de
related: Tax burden

Marginal tax rate
type: Descriptor
type: Concept
broader: Tax burden
preferred label: Grenzsteuersatz @de

Corporate tax management
type: Thsys
type: Concept
label: Betriebswirtschaftliche Steuerlehre @de
narrower: Tax burden
notation: B.08
preferred label: B.08 Corporate tax management
preferred label: B.08 Betriebswirtschaftliche Steuerlehre @de

Theory of taxation
type: Thsys
type: Concept
label: Steuertheorie @de
narrower: Tax burden
notation: V.09.04.01
preferred label: V.09.04.01 Theory of taxation
preferred label: V.09.04.01 Steuertheorie @de