@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/regressive_tax> .

<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: <a href=\"https://sk.sagepub.com/reference/ethics/n686.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Business Ethics and Society; Regressive Tax</a>]"@en ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/accounting_ethics> ;
  skos:prefLabel "regressive tax"@en ;
  a skos:Concept .

<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/regressive_tax> .