Assistant professor

Room: POR/18.B-1.149
E-mail: yl.law@cbs.dk

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. Member of the review board for the Journal of Legal Research Methodology.

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 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

Coordinator of CBS Interdisciplinary research group on Taxation and Fiscal Policy (CBS Tax Group).

Research 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

Research projects:

Yvette Lind has received external funding from The Nordic Tax Research Council, the Otto Mønsteds Foundation and the Diversity and Difference BiS platform at CBS in order to spend the fall of 2021 as a Research Fellow at Levin College of Law, University of Florida (September) and Brooklyn Law School (October-December). During her research stay in the US, Lind will gather material for her comparative study on taxation and democracy, disseminate her initial studies on the topic and initiate new collaborations between herself and US-based scholars focusing on the intersection between taxation, fiscal policy and democracy.

Primary research areas
  • International taxation
  • Gender equality, taxation, and fiscal policy
  • State aid law (emphasis on fiscal state aid)
  • Individual taxation and social insurance law
  • Epidemic law
  • Constitutional law
  • Legal methodology and theory
  • Sustainable taxation in various contexts, e.g. environmental taxes, sustainable revenue sources, innovation, and inequality perspectives
Administrative tasks
  • Course coordinator: International Taxation of Corporate Groups, BSc in Business Administration and Commercial Law
Curriculum Vitae
Link to this homepage
  • 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
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  
  • “Voting rights compared to income taxation and welfare benefits through the Swedish lens”, Florida Tax Review, vol. 23 no. 2, 2020, pp. 713-742
  • “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
  • “Sweden and Denmark Incorporate Anti-Tax-Avoidance Rules into Very Different COVID-19 Responses”, Tax Notes International, Vol. 98, No. 10, 2020, p. 1127-1133
  • “Designing aviation taxes within the EU – Chartering ongoing challenges and proposing future solutions”,  Florida Tax Review, vol. 24 no. 1, 2021 (forthcoming)
  • Yvette Lind and Åsa Gunnarsson, “Gender equality, Taxation and, the COVID-19 Recovery: A Study of Sweden and Denmark”, Tax Notes International, vol 101 no. 5, 2021, pp. 581-590
  • “Revisions of the UN Tax Treaty Model – an introduction to (global) inclusion and equity from the perspective of developing states”, Svensk Skattetidning Wolters Kluwer nr 10 2020, pp. 595-610
Publications sorted by:
Maria Jose Schmidt-Kessen; Christian Bergqvist; Catherine Jacqueson; Yvette Lind; Max Huffman / 'I’ll call my Union', Said the Driver : Collective Bargaining of Gig Workers under EU Competition Rules.
In: Europarättslig tidskrift, No. 2, 2021, p. 237-267
Journal article > peer review
Yvette Lind / (Tax)Citizen of the World
Paper presented at 15th Cornell Law School Inter-University Graduate (Virtual) Conference 2021, 2021
Paper > peer review
Yvette Lind / Attracting Multinational Tech-companies through Environmental Tax Incentives
Paper presented at Intertax Workshop 2021, 2021
Paper > peer review
Yvette Lind / Attracting Tech-giants Through Fiscal State Aid
Paper presented at The 24th Annual Critical Tax Conference, 2021
David D. Stewart (Producer) ; Yvette Lind (Producer) ; Ariel S. Greenblum (Producer) ; Alex Marcellesi (Producer) / Gender Equality, Tax, and the Pandemic
Falls Church, VA : Taxnotes 2021
Sound/Visual production (digital) > peer review
Yvette Lind; Åsa Gunnarsson / Gender Equality, Taxation, and the COVID-19 Recovery : A Study of Sweden and Denmark .
In: Tax Notes International, Vol. 101, No. 5, 2021, p. 581-590
Journal article
Yvette Lind; Åsa Gunnarsson / Gender Equality, Taxation, and the COVID-19 Recovery : A Study of Sweden and Denmark .
In: Tax Notes State, Vol. 99, No. 10, 8.3.2021, p. 999-1007
Journal article
Yvette Lind (Editor) / International Tax Challenges for Developing Countries
Umeå : Umeå University 2021 (Nordic Journal on Law and Society, No. 1, Vol. 4)
Yvette Lind / The Entitlement to Tax : A Critical Commentary to the Development of the International Tax Regime.
In: Nordic Journal on Law and Society, Vol. 4, No. 1, 2021, p. 3-10
Journal article > peer review
Yvette Lind / "No Taxation Without Representation" : Reflections Over Democratic Disparities Associated to Globally Mobile Taxpayers .
Net publication - Internet publication
More results... (total 43 results)
Outside activities
  • Legal expert, working group responsible for design of future financial aid measures linked to the Danish Epidemic Act. The work is led by the Danish Ministry of Business, Industry and Financial affairs and also includes the Ministry of Finance and Ministry of Taxation (June-December 2021)
  • Supervisor, Law programme at Lund University (2018-)
  • Lecturer, Faculty of Law, Lund University, Sweden (2020-)
  • Co-supervisor of Doctoral Candidate Fellow Ingrid Birgitte Lund, Department of Public and International Law, Faculty of Law, Oslo University (2020-)