@prefix dcat: <http://www.w3.org/ns/dcat#> .
@prefix dct: <http://purl.org/dc/terms/> .
@prefix foaf: <http://xmlns.com/foaf/0.1/> .
@prefix vcard: <http://www.w3.org/2006/vcard/ns#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<https://rec.harvest-normandie.data4citizen.com/dataset/oai-hal-hal-00998236v1> a dcat:Dataset ;
    dct:description """
              The article begins with a definition of tax progressivity (regressivity) and discusses some progressivity measurements. In what follows, tax techniques to achieve tax progressivity are discussed and we investigate the factors influencing it. Finally, the situation of french tax system is examined from the point of view of progression and redistribution.
            """ ;
    dct:identifier "hal-00998236" ;
    dct:issued "2026-05-05T09:56:48.459390"^^xsd:dateTime ;
    dct:language "fr" ;
    dct:modified "2026-05-05T09:56:48.459396"^^xsd:dateTime ;
    dct:publisher <https://rec.harvest-normandie.data4citizen.com/organization/cce9db95-46d9-4dc2-84b6-764215d0a002> ;
    dct:title "Progressivité, régressivité" ;
    dcat:contactPoint [ a vcard:Organization ;
            vcard:fn "CCSD" ] ;
    dcat:distribution <https://rec.harvest-normandie.data4citizen.com/dataset/oai-hal-hal-00998236v1/resource/d9c3339d-0e7d-46b5-a620-8f31a035cdc4> ;
    dcat:keyword "book-sections",
        "impot",
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        "jel-h---public-economicshh2---taxation-subsidies-and-revenuehh2h20---general",
        "jel-h---public-economicshh2---taxation-subsidies-and-revenuehh2h23---externalities--redistr",
        "progressivite",
        "progressivity",
        "redistribution",
        "shsecohumanities-and-social-scienceseconomics-and-finance",
        "tax" ;
    dcat:landingPage <Dictionnaire%20des%20inégalités> .

<Dictionnaire%20des%20inégalités> a foaf:Document .

<https://rec.harvest-normandie.data4citizen.com/dataset/oai-hal-hal-00998236v1/resource/d9c3339d-0e7d-46b5-a620-8f31a035cdc4> a dcat:Distribution ;
    dct:format "HTML" ;
    dct:issued "2026-05-05T09:56:48.461828"^^xsd:dateTime ;
    dct:modified "2026-05-05T09:56:48.448932"^^xsd:dateTime ;
    dct:title "Progressivité, régressivité" ;
    dcat:accessURL <https://hal.science/hal-00998236> .

<https://rec.harvest-normandie.data4citizen.com/organization/cce9db95-46d9-4dc2-84b6-764215d0a002> a foaf:Agent ;
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