@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: a skos:ConceptScheme .
n9j:-LH968SJF-M
  skos:prefLabel "wealth tax"@en ;
  a skos:Concept ;
  skos:narrower n9j:-V29296CR-K .

n9j:-V29296CR-K
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/capital_gains_tax> ;
  skos:definition "A capital gain (loss) is an increase (decrease) in the value of an asset, such as that realized from the sale of stocks, bonds, precious metals, and property. Since a capital gain is an addition to economic well-being, theoretically it should be included in a comprehensive income tax base. [Source: Encyclopedia of Business in Today's World; Capital Gains Tax]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-LH968SJF-M, n9j:-KMHQKKV8-P ;
  skos:prefLabel "capital gains tax"@en .

n9j:-KMHQKKV8-P
  skos:prefLabel "international accounting"@en ;
  a skos:Concept ;
  skos:narrower n9j:-V29296CR-K .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-V29296CR-K .