Match List I with List II

List I

List II

A.

Canons of Taxation

I.

U. K. Hicks

B.

Canons of Public Expenditure

II.

Adam Smith

C.

Effective Incidence of Tax

III.

Findlay Shirras

D.

Benefit received approach of Public Expenditure

IV.

Erik Lindahl

Choose the correct answer from the options given below: 

1
A ‐ II, B ‐ III, C ‐ I, D ‐ IV
2
A ‐ I, B ‐ II, C ‐ III, D ‐ IV
3
A ‐ II, B ‐ III, C ‐ IV, D ‐ I
4
A ‐ IV, B ‐ I, C ‐ II, D ‐ III

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