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

<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/flat_tax> .

<https://concepts.sagepub.com/social-science/concept/flat_tax>
  skos:definition "The flat tax is a proposal to replace the current federal income tax code with a simple one-rate tax on all earned income. Instead of a system of progressive rates in which the percentage of tax taken increases as income rises, all income would be taxed at the same rate, 17% in some proposals, and the only deduction allowed would be a personal deduction. [Source: <a href=\"https://sk.sagepub.com/reference/ethics/n346.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Business Ethics and Society; Flat Tax</a>]"@en ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> ;
  skos:prefLabel "flat tax"@en ;
  a skos:Concept .