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).

Theory of taxation
preferred label: Steuertheorie @de
type: Descriptor
type: Concept
narrower: Tax effects

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

alternative label
sub property of: label
definition: An alternative lexical label for a resource.
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.

Concept
type: Class

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.

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).

Impact assessment
preferred label: Wirkungsanalyse @de
type: Descriptor
type: Concept
narrower: Tax effects

Distortionary taxation
preferred label: Verzerrende Steuer @de
type: Descriptor
type: Concept
broader: Tax effects

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

Tax effects
type: Descriptor
type: Concept
gvkppn: 091392659
related: Tax burden
is in scheme: STW Thesaurus for Economics
preferred label: Steuerwirkung @de
broader: Theory of taxation
broader: Impact assessment
broader: Corporate tax management
narrower: Tax incidence
narrower: Distortionary taxation
alternative label: Effects of taxation
alternative label: Steuereffekt @de

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

Tax incidence
preferred label: Steuerinzidenz @de
type: Descriptor
type: Concept
broader: Tax effects

Descriptor
type: Class

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

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

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