@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:-R1R8P9M0-X
  skos:prefLabel "accounting ethics"@en ;
  a skos:Concept ;
  skos:narrower n9j:-XKH998TC-M .

n9j:-XKH998TC-M
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/regressive_tax> ;
  skos:definition "A tax is regressive if it requires those with lower income or wealth to pay a higher fraction of their income in tax. A sales tax, which can be levied either at the point of purchase or at various points in the product or sales process, is generally regressive. [Source: Encyclopedia of Business Ethics and Society; Regressive Tax]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-R1R8P9M0-X ;
  skos:prefLabel "regressive tax"@en .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-XKH998TC-M .

n9j: a skos:ConceptScheme .