[1]
 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, vol. 20, no. 9, pp. 56–69, Sep. 2026.