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

n9j:-R1R8P9M0-X
  skos:prefLabel "accounting ethics"@en ;
  a skos:Concept ;
  skos:narrower n9j:-W4K6QXXQ-B .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-W4K6QXXQ-B .

n9j: a skos:ConceptScheme .
n9j:-W4K6QXXQ-B
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/tax_incidence> ;
  skos:definition "The incidence of a tax is the distribution among taxpayers of that particular tax's economic burden (i.e., the sacrifice of taxpayer utility or welfare). Tax incidence ignores distribution of any benefits received from government expenditures. [Source: Encyclopedia of Business Ethics and Society; Tax Incidence]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-R1R8P9M0-X ;
  skos:prefLabel "tax incidence"@en .