Yvette Lind is Assistant professor in tax law at Copenhagen Business School (2019- ). She is an alumni at the Max Planck Institute for Tax Law and Public Finance (Germany) where she has been a guest researcher in 2018 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, the School of Business and Social Sciences at Aarhus University (Denmark), the Faculty of Law at Copenhagen University (Denmark) and is also a regular guest researcher at the Faculty of Law at Lund University (Sweden).
Her editorial responsibilities include the role as associate editor at the Nordic Journal on Law and Society in addition to acting as a guest editor for other research journals, such as Florida Tax Review and the Nordic Tax Journal.
She defended her doctoral thesis (“Crossing a Border” published by Jure) 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. Before joining CBS, she was Assistant professor at University College of Gävle (Sweden) between 2017-2019.
At the moment, she works on the project “Political inequality between globally mobile taxpayers - A comparative legal study on taxation and democracy at national-, EU- and international level” (in short: Tax&Dem). A project which 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 and human rights law.
Access her research at SSRN
Finally, she is a research member of the Nordic Center of Climate Law and Economics (NCCLE) in addition to being a member of both the Diversity and Difference BiS Research Platform and the Inequality BiS Research Platform at CBS.
Selection of awards, scholarships, and grants:
- TOR/Skattenytt trainee scholarship in 2010
- Länsförsäkringar Jubilee Fund in 2012
- TOR/Skattenytt Post-doc scholarship in 2017
- Nordic Tax Research Council grant in 2013, 2016 and 2019
- Max Planck Institute for Tax Law and Public Finance scholarship in 2019
- TaxCOOP 35 Leaders of the Future Laureate in 2020
- International taxation
- State aid law
- Social insurance law
- Constitutional law
- Legal methodology and theory
- Environmental taxes
- 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
- Skatteret (Basic Danish Tax Law), BSc in Business Administration and Commercial Law
- International Taxation of Corporate Groups, BSc in Business Administration and Commercial Law
- Master theses
- Bachelor theses
- “Crossing a Border - a Comparative Tax Law Study on Consequences of Cross-Border Work in the Öresund- and the Meuse-Rhine Regions”, Jure, 2017
- “Voting rights compared to income taxation and welfare benefits through the Swedish lens”, Florida Tax Review, vol. 23 no. 2, 2020 (in press)
- “Initial findings on how individuals may indirectly influence tax and spend in Sweden, Germany and the United States”, Intertax, vol. 48 no. 5, 2020, pp. 482-497
- “A critical analysis of how formal and informal citizenships influence justice between mobile taxpayers”, in Edt. Dominic De Cogan and Peter Harris, “Tax Justice and Tax Law: Understanding Unfairness in Tax Systems”, Hart publishing, 2020, pp. 117-133 (in press)
- “Sweden and Denmark Incorporate Anti-Tax-Avoidance Rules into Very Different COVID-19 Responses”, Tax Notes International , vol 99 no. 10, 2020, pp. 1127-1133.
2020, 10 p.
In: Svensk Skattetidning, No. 3, 2020, p. 186-193
Stockholm : Norstedts Juridik 28.4.2020
In: Intertax, Vol. 48, No. 5, 2020, p. 482–497
In: Tax Sustainability in an EU and International Context. ed. /Cécile Brokelind; Servaas van Thiel. Amsterdam : IBFD 2020, p. 175-191 (GREIT Series)
Frederiksberg : Copenhagen Business School [wp] 2020, 3 p. (CBS LAW Research Paper, No. 20-12)
Frederiksberg : Copenhagen Business School [wp] 2020, 3 p. (CBS LAW Research Paper, No. 20-18)
Frederiksberg : Copenhagen Business School [wp] 2020, 4 p. (CBS LAW Research Paper, No. 20-23)
In: Tax Notes International, Vol. 98, No. 10, 2020, p. 1127-1133
In: European State Aid Law Quarterly, Vol. 19, No. 3, 2020, p. 290-296
In: FIRE Journal: UCPH Fiscal Relations Law Journal, No. 2, 2019, p. 1-19
In: Europarättslig tidskrift, No. 2, 2019, p. 227-244
In: Skattenytt, No. 7-8, 2019, p. 547-558
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)
Frederiksberg : Copenhagen Business School [wp] 2019, 24 p. (CBS LAW Research Paper, No. 19-34)
In: Rättsliga och ekonomiska reflektioner över internationell skatteplanering. ed. /Yvette Lind. Uppsala : Iustus förlag 2018, p. 129-173
In: Skattenytt, Vol. 11, 2018, p. 747-750
Uppsala : Iustus förlag 2018, 232 p.
Stockholm : Jure 2017, 325 p.
In: Svensk Skattetidning, No. 8, 2015, p. 678-689
- Supervisor and examiner of tax essays at semester 4, Law programme at Lund University (2018-)
- Lecturer, Faculty of Law, Lund University, Sweden (2020-)
- Supervisor and examiner of bachelor- and master theses in tax law and EU law, Business Law programme 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-)