@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

<https://concepts.sagepub.com/social-science/concept/consumption_taxes>
  skos:definition "Consumption tax is also known as an expenditures tax, a consumed-income tax, or a cash flow tax. It is a tax on the monies spent as opposed to the income tax, which is a tax on the amount of money earned. [Source: <a href=\"https://sk.sagepub.com/reference/ethics/n188.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Business Ethics and Society; Consumption Taxes</a>]"@en ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> ;
  skos:prefLabel "consumption taxes"@en ;
  a skos:Concept .

<https://concepts.sagepub.com/social-science/concept/accounting_ethics>
  skos:prefLabel "accounting ethics"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/consumption_taxes> .

<https://concepts.sagepub.com/social-science/concept/conceptgroup/concepts>
  a skos:Collection, isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member <https://concepts.sagepub.com/social-science/concept/consumption_taxes> .