References

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CBN, 2010. Statistical bulletin. http://www.cenbank.org/OUT/2011/PUBLICATIONS/STATISTICS/2010/INDEX.HTML.

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Jones, L.M., 2003. Optional taxation in models of endogenous growth. J. Political Econ., 101: 485-517.

Leach, G., 2003. The negative impact of taxation on economic growth. Refoerm, Institute of Directors. London, UK.

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Narayan, P.K., 2003. The macroeconomic impact of the IMF recommended VAT policy for the Fiji economy: Evidence from a CGE model. Rev. Urban Regional Dev. Stud., 15: 227-236.
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Whenkrofff, G.S., 2003. Value Added Tax in the Enlarge Command Market. 1st Edn., Association Business Programme, London.