Andrew M. C. Smith

Victoria University of Wellington - School of Accounting and Commercial Law

Associate Professor

New Zealand

SCHOLARLY PAPERS

14

DOWNLOADS
Rank 44,607

SSRN RANKINGS

Top 44,607

in Total Papers Downloads

919

CITATIONS

1

Scholarly Papers (14)

1.

The Fiscal Till and Other Novel Ways to Prevent Tax Evasion: Any Relevance for Improving Tax Compliance in New Zealand?

Number of pages: 19 Posted: 26 Feb 2015
Andrew M. C. Smith and Neil Walsh-Smith
Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - Victoria Business School
Downloads 297 (101,190)

Abstract:

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fiscal till, tax evasion, electronic verification, sales zapper, consumption tax, VAT, GST, sales tax, tax fraud, sales suppression, skimming, ECR, POS systems

2.

Consumption Taxes in Developing Countries - The Case of the Bangladesh VAT

Number of pages: 36 Posted: 27 Mar 2012 Last Revised: 25 Feb 2015
Andrew M. C. Smith, Ainul Islam and M. Moniruzzaman
Victoria University of Wellington - School of Accounting and Commercial Law, Victoria University of Welington - School of Accounting and Commercial Law and affiliation not provided to SSRN
Downloads 168 (176,487)

Abstract:

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Value added tax, direct tax, indirect tax

3.

Trans-Tasman Taxation of Companies and Their Shareholders 1945-2005

Number of pages: 60 Posted: 10 Mar 2009
C. John Taylor and Andrew M. C. Smith
University of New South Wales - School of Business Law and Taxation and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 66 (337,754)
Citation 1

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Corporate Shareholder Taxation, International Taxation, Trans Tasman

4.

New Zealand’s Social Security Conventions: Merely Double Taxation Agreements in Reverse?

Number of pages: 39 Posted: 02 May 2010
Andrew M. C. Smith
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 65 (340,387)

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Double Tax Agreement, Social Security Convention, Totalization, Pensions, Superannuation

5.

Can the OECD’S Base Erosion and Profit Shifting Project Effectively Deal with Multinational Tax Avoidance? A Small Country Perspective

Presented at the 30th annual Asia-Pacific Conference on International Accounting Issues San Francisco, CA, USA 11-14 November 2018
Number of pages: 18 Posted: 24 Nov 2018
Andrew M. C. Smith
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 63 (345,906)

Abstract:

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Multinational, Tax Avoidance, Double Tax Agreements, Base Erosion and Profit Shifting (BEPS), Multilateral Instrument (MLI), Permanent Establishment Avoidance

6.

Will BEPS Allow New Zealand to Finally Tax Google?

Number of pages: 22 Posted: 29 Dec 2017
Andrew M. C. Smith
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 63 (345,906)

Abstract:

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Multinational,Tax Avoidance, Permanent Establishment, Base Erosion and Profit Shifting

7.

The Fiscal Impact of the Trans-Tasman Travel Arrangement: Have the Costs Become Too High?

Australian Tax Forum, Volume 33, No. 2, 2018
Number of pages: 36 Posted: 26 Feb 2015 Last Revised: 17 Nov 2017
Andrew M. C. Smith
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 59 (357,324)

Abstract:

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Trans-Tasman Travel Arrangement, Closer Economic Relations Agreements, Australia, New Zealand, Social Security Agreements

8.

Negotiating Double Tax Agreements Without the OECD Model Agreement: New Zealand's Early Double Tax Agreements

Number of pages: 20 Posted: 26 Feb 2015
Andrew M. C. Smith
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 53 (376,049)

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Double tax agreement, OECD model agreement, New Zealand international tax policy

9.

New Zealand’s Thin Capitalisation Rules and the Adoption of International Financial Reporting Standards in New Zealand

Working Paper No. 41
Number of pages: 25 Posted: 26 Apr 2012
Les Nethercott and Andrew M. C. Smith
affiliation not provided to SSRN and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 34 (446,303)
Citation 1

Abstract:

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10.

Tax Reform in Developing Countries: Evaluating Proposals to the Reform the Bangladesh VAT

Number of pages: 19 Posted: 01 Dec 2017
Andrew M. C. Smith, Ainul Islam and M. Moniruzzaman
Victoria University of Wellington - School of Accounting and Commercial Law, Victoria University of Welington - School of Accounting and Commercial Law and affiliation not provided to SSRN
Downloads 19 (524,459)

Abstract:

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Value added tax, direct tax, indirect tax, developing countries

11.

Cost Sharing of Pensions Paid Under the 2001 New Zealand-Australia Social Security Agreement: Should It Be Time for Change?

Number of pages: 21 Posted: 26 Feb 2015
Andrew M. C. Smith
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 17 (536,089)

Abstract:

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Social Security Agreement, Cost Sharing Agreement, Trans-Tasman Travel Arrangement

12.

The Tax Status of Hobbies and Other Loss-Making Activities in New Zealand

Number of pages: 21 Posted: 02 Sep 2013
Andrew M. C. Smith
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 14 (553,787)

Abstract:

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New Zealand income tax, loss-making business, loss offset, loss carry-forward, mixed-use assets

13.

The Fiscal Impact of the Trans‑Tasman Travel Arrangement: Have the Costs Become Too High?

Australian Tax Forum, Vol. 33(2), 2018
Number of pages: 31 Posted: 30 Jul 2018
Andrew M. C. Smith
Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 1 (647,983)
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14.

Can a Poll Tax Ever Be Acceptable?: Evidence from Colonial New Zealand

Posted: 20 Mar 2008
Carolyn Fowler and Andrew M. C. Smith
Victoria University of Wellington and Victoria University of Wellington - School of Accounting and Commercial Law

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