ylmpp

CBS LAW

Yvette
Lind
Assistant professor
,
Jur.dr.


Room: POR/18.B-1.149
Tel:
+4538152665
E-mail: yl.law@cbs.dk
y
Presentation

Yvette Lind is assistant professor in tax law at Copenhagen Business School (2019 - ). She is an alumnus at the Max Planck Institute for Tax Law and Public Finance (Germany) where she has been a guest researcher in 2018 and 2020 as well as a scholarship holder in 2019. In addition to this she has been a guest researcher at the IBFD - International Bureau of Fiscal Documentation (the Netherlands) in 2011, 2012 and 2015, Levin College at University of Florida (the United States), the Faculty of Law at Lund University (Sweden), the School of Business and Social Sciences at Aarhus University (Denmark) and the Faculty of Law at Copenhagen University (Denmark).

She is currently an associate editor at the Nordic Law Journal on Law and Society in addition to acting as a guest editor for other journals, such as Florida Tax Review, Nordic Tax Journal and UCPH Fiscal Relations Law Journal (FIRE Journal).

She defended her doctoral thesis on taxation and social security contributions linked to cross-border working at Umeå University (Sweden) in 2017 and subsequently received a post-doc from the Swedish TOR/Skattenytt foundation (2017-2019). The post-doc project focused on the relationship between taxation and state aid law in an international setting, e.g. state aid investigations linked to multinational corporations and the design and application of environmental taxes. In addition to this she has been an assistant professor at University College of Gävle (Sweden) between 2017-2019. 

She is at present time working on her project “Political (Tax) Equity in a Global Context” in which she explores the effects of increased taxpayer mobility with reference to the allocation of not only taxation and access to (social) welfare benefits but also political rights and benefits such as voting privileges. As a result, the project is highly influenced by not only legal frameworks traditionally linked to taxation and social insurance law but also constitutional law, legal philosophy, political economics, and political science.

She is a member of the Diversity and Difference BiS Research Platform as well as the Inequality BiS Research Platform at CBS.

Primary research areas
  • International taxation
  • State aid law
  • Social insurance law
  • Constitutional law
  • Legal methodology and theory
  • Environmental taxes
Administrative tasks
  • Course coordinator: Skatteret (Basic Danish Tax Law), BSc in Business Administration and Commercial Law
  • Course coordinator: International Taxation of Corporate Groups, BSc in Business Administration and Commercial Law
  • Responsible (together with Maria Jose Schmidt-Kessen) for the CBS Law external research seminar series

 

Curriculum Vitae
Link to this homepage
www.cbs.dk/en/staff/ylmpp
Courses
  • Skatteret (Basic Danish Tax Law), BSc in Business Administration and Commercial Law
  • International Taxation of Corporate Groups, BSc in Business Administration and Commercial Law
Supervision
  • Master theses
  • Bachelor theses
Selected publications
  • “Crossing a Border - a Comparative Tax Law Study on Consequences of Cross-Border Work in the Öresund- and the Meuse-Rhine Regions”, Jure, 2017  
  • “A critical analysis of how formal and informal citizenships influence justice between mobile taxpayers”, in Edt. Dominic De Coogan, “Tax Justice and Tax Law: Understanding Unfairness in Tax Systems”, Hart publishing, 2020
  • “Voting rights compared to income taxation and welfare benefits through the Swedish lens”, Florida Tax Review, vol. 23 no. 2, 2020
  • “Initial findings on how individuals may indirectly influence tax and  spend in Sweden, Germany and the United States”, Intertax, vol. 48 no. 5, 2020
  •  “Political (tax) equity in a global context - Voting rights compared to income taxation and welfare benefits from the Swedish perspective”, Max Planck Institute for Tax Law and Public Finance working paper series, vol. 9 no. 5 2019
Publications sorted by:
2020
Yvette Lind / COVID-19: Restricting Relief to Taxpayers : A Matter of (Tax) Justice Gone Wrong?.
www 13.5.2020
Net publication - Internet publication
Yvette Lind / Ekonomiska åtgärder i samband med COVID-19 och Danmarks exkludering av företag registrerade i skatteparadis
Stockholm : Norstedts Juridik 28.4.2020
Net publication - Internet publication
Yvette Lind / Initial Findings on How Individual Taxpayers May Indirectly Influence Tax and Spend in Sweden, Germany and the United States
In: Intertax, Vol. 48, No. 5, 2020, p. 482 – 497
Journal article > peer review
2019
Yvette Lind / Compensation Regimes : An Innovative Tax Treaty Provision when Applied to Cross-border Regions.
In: FIRE Journal: UCPH Fiscal Relations Law Journal, No. 2, 2019, p. 1-19
Journal article > peer review
Yvette Lind / En holistisk analys av statsstödsreglernas tillämpning på det skatterättsliga området
In: Europarättslig tidskrift, No. 2, 2019, p. 227-244
Journal article > peer review
Yvette Lind / Internationell workshop : Sustainable taxation – global challenges and legal solutions.
In: Skattenytt, No. 7-8, 2019, p. 547-558
Journal article > peer review
Yvette Lind / Political (Tax) Equity in a Global Context : Voting Rights Compared to Income Taxation and Welfare Benefits from the Swedish Perspective.
Munich : Max-Planck-Institut für Gesellschaftsforschung 2019, 24 p. (Working Paper of the Max Planck Institute for Tax Law and Public Finance, No. 2019-14)
Working paper
Yvette Lind / Political (tax) Equity in a Global Context : Some Initial Reflections on How Individuals may Indirectly Influence Tax Legislation and Public Spending in Sweden, Germany and the U.S.
Frederiksberg : Copenhagen Business School [wp] 2019, 24 p. (Copenhagen Business School Law Research Paper Series, No. 19-34)
Working paper
2018
Yvette Lind / EU:s statsstödsregler som verktyg för att bekämpa skadlig skattekonkurrens och tax avoidance : En introduktion till de fiskala statsstöden.
In: Rättsliga och ekonomiska reflektioner över internationell skatteplanering. ed. /Yvette Lind. Uppsala : Iustus förlag 2018, p. 129-173
Book chapter > peer review
Yvette Lind / Konferens i Gävle
In: Skattenytt, Vol. 11, 2018, p. 747-750
Journal article > peer review
More results... (total 13 results)
Outside activities
  • Supervisor and examiner of tax essays at semester 4, Law programme at the Faculty of Law, Lund University (2018-)
  • Lecturer, Faculty of Law, Lund University, Sweden
  • Supervisor and examiner of bachelor- and master theses in tax law and EU law at Linköping university (2017-)
  • Co-supervisor of Doctoral Candidate Fellow Ingrid Birgitte Lund, Department of Public and International Law, Faculty of Law, Oslo University (2020-)