Profile image of Mark Bowler-Smith

A/Prof. Mark Bowler-Smith

STAFF PROFILE

Position

Associate Professor

Faculty

Faculty of Business and Law

Department

Deakin Law School

Campus

Melbourne Burwood Campus

Qualifications

Doctor of Philosophy, University of Cambridge, 2012

Contact

mark.b@deakin.edu.au
+61 3 924 45216

Biography

• UK-qualified barrister with a PhD from the University of Cambridge
• 16 years researching tax law/policy; current focus being AI and knowledge production
• almost 11 years working in the private sector
• lived and worked in Australia, New Zealand, Vanuatu, Scotland, England and Spain
• fluent in Spanish with passable French
• extensive global sales experience and a two-year stint at a magic circle law firm in London
• loyal and a steadfast communicator

Read more on Mark's profile

Research interests

Tax theory and its interface with knowledge production

Affiliations

Middle Temple (Inn of Court); Chartered Institute of Taxation (UK)

Teaching interests

Taxation and legal reasearch and writing skills

Units taught

MLL110, MLL406, MLC305, MLC709, CAF010

Knowledge areas

All aspects of tax law and policy. international and domestic.

Conferences

1. “A New-Knowledge Approach to Corporate Income Tax Efficiency” (18 March 2021) Melbourne Law School Tax Research Seminars Online (MLS Tax Group, Melbourne, Australia).
2. “Sustainable Growth, New Knowledge and Corporate Income Taxes” (24 January 2020) Australasian Tax Teachers’ Association Conference: Small Business and Innovation: Does the Taxation Law support or hinder growth? (University of Tasmania, Australia, 22-24 January 2020).
3. “The Right to Tax in a Global Polity” (5 July 2018) Australasian Law Teachers Association: Law, Love and Revenge: Themes from the Merchant of Venice (Curtin University, Perth, Australia, 4-6 January 2018).
4. “Corporate Competitiveness and the Environment: Towards a ‘Win-Win’ Scenario” Symposium on Corporate Sustainability and the Long Term Interests of the Company
(Auckland, New Zealand, 1-2 June 2017).
5. “Taxing for a Healthy Society” Tax Justice and the Public Good (The Auckland Fabians; Auckland, New Zealand, 6 October 2016).
6. “Can Sovereign Interests be aligned with International Tax Cooperation?” Taxing non-residents: A global response to BEPS (New Zealand Centre for Law and Business; Auckland, New Zealand, 15 July 2016).
7. “Using tax law as a regulatory instrument to promote the interrelated ‘must haves’ of sustainable economic growth” (National Institute for Health Innovation; Auckland, New Zealand, 9 September 2015).
8. “Corporate Income Tax: What is it good for?” Looking Forward at 100 years: Where Next for the Income Tax? (Tax and Transfer Policy Institute, Crawford School of Public Policy, ANU; Canberra, Australia, 27 April 2015).
9. “Tax Law and Innovation Policy: Thinking Outside the Patent Box” Australasian Tax Teachers Association’s Conference (University of Adelaide Law School; Australia, 19-21 January 2015).
10. “Seeding the Tax Law Discourse with the Principles of Sustainable Development” (University of Cambridge Faculty of Law, 28 May 2014).
11. “Tax Incentives on Research and Development” New Zealand International Fiscal Association Congress (Queenstown, New Zealand, 14 March 2014).
12. “Options for Corporate Tax Reform in New Zealand” (University of Auckland Business School; 24 April 2013).
13. “The Regulatory Framework of Non-Profit Organizations”, EATLP Congress on the Taxation of Charities (Erasmus University; 31 May-2 June 2012).
14. “Tax Avoidance: Morality. Legality and Risk” Taxing Times: Tax Avoidance Conference (London; 14 November 2012).
15. “Corporate Taxation and the Internal Market” Queensland Tax Teachers' Symposium (Griffith University, 5 July 2010).
16. “The Law and Taxation of the Societas Europaea” Cambridge University Faculty of Law (2006).
17. “Comparative Taxation of Intangibles”, EUCOTAX Wintercourse (Université Paris 1 Panthéon - Sorbonne, July 2004).

Projects

I am currently thinking about the proper place for AI in the tax system.

Publications

Filter by

2022

AI and Tax Policy in Australia: A 'Whole-of-Life' Approach to Incentivising AI Research and Innovation

Mark Bowler-Smith

(2022), Vol. 37, pp. 1-17, Australian Tax Forum: a journal of taxation policy, law and reform, Sydney, N.S.W., C1

journal article
2021

A New-Knowledge Approach to AI and Tax Policy

Mark Bowler-Smith

(2021), Vol. 36, pp. 529-549, Australian Tax Forum, Melborne, Vic., C1

journal article
2020

A New-Knowledge Approach to Corporate Income Tax Efficiency

Mark Smith

(2020), Vol. 35, pp. 1-18, Australian Tax Forum: a journal of taxation policy, law and reform, Melbourne, Vic., C1

journal article
2018

On the meaning of "tax"

Mark Smith, Huigenia Ostik

(2018), Vol. 33, pp. 601-619, Australian tax forum, Sydney, N.S.W., C1-1

journal article

Practitioner's viewpoint: trust resettlements and the rule in Hastings-Bass

Mark Smith, Huigenia Ostik

(2018), New Zealand tax planning report, New Zealand, A6-1

research report/technical paper
2017

The United Kingdom

P Baker, Mark Smith

(2017), pp. 335-362, Capital gains taxation : a comparative analysis of key issues, Cheltenham, Eng., B1-1

book chapter

Competitiveness, sustainability and the environment: towards a "win-win-win" scenario

Mark Smith

(2017), Vol. 23, pp. 1-18, New Zealand business law quarterly, Wellington, New Zealand, C1-1

journal article

Corpus, distributions and taxation

Huigenia Ostik, Mark Smith

(2017), Vol. 23, pp. 1-23, New Zealand journal of taxation law and policy, Wellington, New Zealand, C1-1

journal article

Comparing R&D tax regimes: Australia, Canada, UK and US

Mark Smith

(2017), Vol. 2017, pp. 34-59, British tax review, London, Eng., C1-1

journal article

Can sovereign interests be aligned with international tax cooperation

Mark Smith

(2017), pp. 207-233, New Zealand law review, Auckland, N.Z., C1-1

journal article

Rethinking the taxation of (large) corporates

Mark Smith

(2017), Vol. 27, pp. 744-766, New Zealand universities law review, Wellington, N.Z., C1-1

journal article
2013

The taxing road to sustainable growth: resource productivity and corporate taxation

Mark Smith

(2013), Amsterdam, The Netherlands, A1-1

book
2011

Towards a classification of the Central London congestion charge as a tax

Mark Smith, Huigenia Ostik

(2011), Vol. 4, pp. 487-508, British tax review, London, Eng., C1-1

journal article

Funded Projects at Deakin

No Funded Projects at Deakin found

Supervisions

No completed student supervisions to report