Concept
type: Class

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

Descriptor
type: Class

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

Tax competition
type: Descriptor
type: Concept
is in scheme: STW Thesaurus for Economics
alternative label: Regionale Steuerpolitik @de
alternative label: Steuerliche Standortpolitik @de
alternative label: Location-based tax
alternative label: Tiebout-Modell @de
alternative label: Zonenrandförderung @de
alternative label: Berlinförderung @de
alternative label: Internationaler Steuerwettbewerb @de
broader: International taxation
broader: Tax policy
broader: Choice of organizational form and location
broader: Territorial competition
preferred label: Steuerwettbewerb @de
related: Tax haven
related: Tax harmonization
related: Cross-border taxation
related: Exit strategy
gvkppn: 091392640

International taxation
notation: V.09.04.03
label: Internationale Besteuerung @de
preferred label: V.09.04.03 Internationale Besteuerung @de
preferred label: V.09.04.03 International taxation
type: Thsys
type: Concept
narrower: Tax competition

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

Territorial competition
preferred label: Standortwettbewerb @de
type: Descriptor
type: Concept
narrower: Tax competition

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.

Tax harmonization
preferred label: Steuerharmonisierung @de
type: Descriptor
type: Concept
related: Tax competition

Tax policy
notation: V.09.04.02
label: Steuerpolitik @de
preferred label: V.09.04.02 Tax policy
preferred label: V.09.04.02 Steuerpolitik @de
type: Thsys
type: Concept
narrower: Tax competition

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.

Exit strategy
preferred label: Exit-Strategie @de
type: Descriptor
type: Concept
related: Tax competition

Cross-border taxation
preferred label: Außensteuerrecht @de
type: Descriptor
type: Concept
related: Tax competition

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).

Tax policy
preferred label: Steuerpolitik @de
type: Descriptor
type: Concept
narrower: Tax competition

Choice of organizational form and location
notation: B.08.02
label: Rechtsform- und Standortwahl @de
preferred label: B.08.02 Rechtsform- und Standortwahl @de
preferred label: B.08.02 Choice of organizational form and location
type: Thsys
type: Concept
narrower: Tax competition

Tax haven
preferred label: Steueroase @de
type: Descriptor
type: Concept
related: Tax competition