Concept
Broader concepts are typically rendered as parents in a concept hierarchy (tree).
has broader
Relates a concept to a concept that is more general in meaning.
is in scheme
Relates a resource (for example a concept) to a concept scheme in which it is included.
skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
The range of skos:prefLabel is the class of RDF plain literals.
A resource has no more than one value of skos:prefLabel per language tag.
preferred label
The preferred lexical label for a resource, in a given language.
skos:related is disjoint with skos:broaderTransitive
has related
Relates a concept to a concept with which there is an associative semantic relationship.
scope note
A note that helps to clarify the meaning and/or the use of a concept.
Descriptor
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics
Tax burden
Steuerbelastung
Fiskalische Abwertung
Fiscal devaluation
Steht für eine aufkommensneutrale Verlagerung der Abgabenbelastung von Sozialabgaben, die von Arbeitgebern gezahlt werden, hin zur Mehrwertsteuer, mit dem Ziel die Wettbewerbsfähigkeit eines Landes zu steigern.
Stands for a revenue-neutral shift in the tax burden from social security contributions paid by employers to value added tax, with the aim of increasing a country`s competitiveness.
Theory of taxation
Steuertheorie
V.09.04.01 Theory of taxation
V.09.04.01 Steuertheorie