Tax fairness
preferred label: Steuergerechtigkeit @de
type: Descriptor
type: Concept
broader: V.09.04.01 Theory of taxation

Destination principle
preferred label: Bestimmungslandprinzip @de
type: Descriptor
type: Concept
broader: V.09.04.01 Theory of taxation

Concept
type: Class

Double dividend
preferred label: Doppelte Dividende @de
type: Descriptor
type: Concept
broader: V.09.04.01 Theory of taxation

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

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

Tax burden
preferred label: Steuerbelastung @de
type: Descriptor
type: Concept
broader: V.09.04.01 Theory of taxation

Tax incidence
preferred label: Steuerinzidenz @de
type: Descriptor
type: Concept
broader: V.09.04.01 Theory of taxation

Taxation
notation: V.09.04
label: Steuern @de
preferred label: V.09.04 Taxation
preferred label: V.09.04 Steuern @de
type: Thsys
type: Concept
narrower: V.09.04.01 Theory of taxation

V.09.04.01 Theory of taxation
type: Concept
preferred label: V.09.04.01 Steuertheorie @de
narrower: Optimal taxation
narrower: Laffer curve
narrower: Tax fairness
narrower: Tobin tax
narrower: Double dividend
narrower: Tax incidence
narrower: Ability-to-pay principle
narrower: Taxation principle
narrower: Pigouvian tax
narrower: Basic income
narrower: Excess burden
narrower: Distortionary taxation
narrower: Tax effects
narrower: Destination principle
narrower: Benefit principle
narrower: Marginal tax rate
narrower: Theory of taxation
narrower: Double taxation
narrower: Tax burden
notation: V.09.04.01
label: Theory of taxation
label: Steuertheorie @de
broader: Taxation
type: Thsys
is in scheme: STW Thesaurus for Economics

Optimal taxation
preferred label: Optimale Besteuerung @de
type: Descriptor
type: Concept
broader: V.09.04.01 Theory of taxation

Laffer curve
preferred label: Laffer-Kurve @de
type: Descriptor
type: Concept
broader: V.09.04.01 Theory of taxation

Tobin tax
preferred label: Tobinsteuer @de
type: Descriptor
type: Concept
broader: V.09.04.01 Theory of taxation

Ability-to-pay principle
preferred label: Leistungsfähigkeitsprinzip @de
type: Descriptor
type: Concept
broader: V.09.04.01 Theory of taxation

Taxation principle
preferred label: Besteuerungsprinzip @de
type: Descriptor
type: Concept
broader: V.09.04.01 Theory of taxation

Pigouvian tax
preferred label: Pigou-Steuer @de
type: Descriptor
type: Concept
broader: V.09.04.01 Theory of taxation

Basic income
preferred label: Grundeinkommen @de
type: Descriptor
type: Concept
broader: V.09.04.01 Theory of taxation

Excess burden
preferred label: Excess Burden @de
type: Descriptor
type: Concept
broader: V.09.04.01 Theory of taxation

Distortionary taxation
preferred label: Verzerrende Steuer @de
type: Descriptor
type: Concept
broader: V.09.04.01 Theory of taxation

Tax effects
preferred label: Steuerwirkung @de
type: Descriptor
type: Concept
broader: V.09.04.01 Theory of taxation

Benefit principle
preferred label: Äquivalenzprinzip @de
type: Descriptor
type: Concept
broader: V.09.04.01 Theory of taxation

Marginal tax rate
preferred label: Grenzsteuersatz @de
type: Descriptor
type: Concept
broader: V.09.04.01 Theory of taxation

Theory of taxation
preferred label: Steuertheorie @de
type: Descriptor
type: Concept
broader: V.09.04.01 Theory of taxation

Double taxation
preferred label: Doppelbesteuerung @de
type: Descriptor
type: Concept
broader: V.09.04.01 Theory of taxation

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language.
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.

Thsys
type: Class

notation
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.

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

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