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, [S. l.], v. 20, n. 9, p. 56–69, 2026. Disponível em: https://ijeponline.com/index.php/journal/article/view/1153. Acesso em: 17 sep. 2026.