Match List I with List II

List I 

List II 

A.

Tax Evasion

I.

Bond Financing

B.

Effective incidence of tax

II.

Illegal free riding

C.

Legal incidence of tax

III.

Obliged to deliver tax revenue to Government

D.

Fiscal Illusion

IV.

Not necessarily correspond to on whom tax is imposed 

Choose the correct answer from the options given below: 

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

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