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

n9j:-laws
  a isothes:ConceptGroup ;
  skos:prefLabel "laws"@en ;
  skos:member n9j:-K363Q37F-4 .

n9j:-R1R8P9M0-X
  skos:prefLabel "accounting ethics"@en ;
  a skos:Concept ;
  skos:narrower n9j:-K363Q37F-4 .

n9j:-K363Q37F-4
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/Economic_Recovery_Tax_Act> ;
  skos:definition "The Economic Recovery Tax Act of 1981 (ERTA) contained numerous provisions that helped businesses and individuals. Businesses were aided by accelerated capital recovery through new depreciation rules, special tax treatment for acquirers of troubled thrift institutions, an increased amount of retained earnings not subject to taxation, relaxed rules for Subchapter S corporations, and encouragement of merger activity. [Source: Encyclopedia of Business Ethics and Society; Economic Recovery Tax Act]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-R1R8P9M0-X ;
  skos:prefLabel "Economic Recovery Tax Act"@en .

n9j: a skos:ConceptScheme .