Select the pair of economists, who first gave the canons of taxation and public expenditure :
(1) R. N. Bhargav and R. A. Musgrave
(2) Adam Smith and Findlay Shirras
(3) A. C. Pigou and David Ricardo
(4) A. R. Prest and Ursula K Hicks
Answer: (2) Adam Smith and Findlay Shirras

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