@prefix n9j: <http://data.loterre.fr/ark:/67375/N9J> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

n9j:-LQNGR575-Q
  skos:prefLabel "taxation"@en ;
  a skos:Concept ;
  skos:narrower n9j:-HXFQB336-5 .

n9j:-HXFQB336-5
  skos:inScheme n9j: ;
  skos:definition "Income taxes are taxes on the incomes of individuals and on the net incomes of corporations. Some 41 states and a number of cities and counties levy income taxes, which are based on the same tax bases as federal income taxes. [Source: Political Encyclopedia of U.S. States and Regions; Income Tax]"@en ;
  skos:broader n9j:-LQNGR575-Q, n9j:-JXGFJV46-X, n9j:-KCCGVPZP-5 ;
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/income_tax> ;
  a skos:Concept ;
  skos:prefLabel "income tax"@en ;
  skos:narrower n9j:-NZBWGVV3-L ;
  skos:exactMatch <https://id.nlm.nih.gov/mesh/D007183.html> .

n9j: a skos:ConceptScheme .
n9j:-KCCGVPZP-5
  skos:prefLabel "direct taxation"@en ;
  a skos:Concept ;
  skos:narrower n9j:-HXFQB336-5 .

n9j:-JXGFJV46-X
  skos:prefLabel "taxes"@en ;
  a skos:Concept ;
  skos:narrower n9j:-HXFQB336-5 .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-HXFQB336-5 .

n9j:-NZBWGVV3-L
  skos:prefLabel "surtax"@en ;
  a skos:Concept ;
  skos:broader n9j:-HXFQB336-5 .