[1] Scully, G.W. Taxation and Econmic Growth in New Zealand [ J ]. Pacific Economic Reviw, Vol. 1, No. 2, 1996.169- 177. [2] Branson, J.H., and Lovell, C.A.K.A Growth Maximising Tax Burden and Tax Mix for New Zealand [R]. Working Paper, No.30, Wellington, NZ: Inland Revenue, March, 1997. [3] Caragata, P.J., and Giles, D.E.A. Simulating the Relationship between the Hidden Economy and the Tax Mix In New Zealand [R]. Working Paper, No.22, Wellington, NZ: Inland Revenue, November, 1996. [4] Burgess, R.S.L.Fiscal Reform and the Extension of Basic Health and Education Coverage, in Colclough, C., ed.,Marketizing Education and Health in Developing Countries: Miracle or Mirage? [ M]. Oxford, Calarendon Press,1997. [5] Boskin, M.J.Frontiers of Tax Reform [M]. Stanford: Hoover Insitution Press, 1996. [6] Caragata, P.J. The Economic and Compliance Consequences of Taxation [ M]. Kluwer Academic Publishers, 1998.