Dr. Kapil Pandey, Dr. Indu Gautam, Prof. (Dr.) Bindu Arora, Dr. Neha Kaushik. Ancient Fiscal Ethics and Ethical Entrepreneurship: A Manusmṛiti-Based Analysis of Lending Practices, Banking Regulation, and Cross-Border Ad Valorem Taxation. International journal of economic perspectives 2026, 20, 56-69.