कौटिलीय अर्थशास्त्र [Kautilya Arthashastra]

The Arthaśāstra is an ancient Indian Sanskrit treatise on statecraft, economic policy and military strategy.Kautilya, is traditionally credited as the author of the text.He was a scholar at Takshashila, the teacher and guardian of Emperor Chandragupta Maurya. Composed, expanded and redacted between the 2nd century BCE and 3rd century CE, the Arthashastra was influential until the 12th century, when it disappeared. The Arthashastra explores issues of social welfare, the collective ethics that hold a society together, advising the king that in times and in areas devastated by famine, epidemic and such acts of nature, or by war, he should initiate public projects such as creating irrigation waterways and building forts around major strategic holdings and towns and exempt taxes on those affected.