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 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:

Tax&Dem project. Research visit to Levin College of Law at Florida University (September 2021) and Brooklyn Law School (October-December 2021). Funded by the Nordic Tax Research Council, Otto Mønsteds Foundation and the Diversty and Difference BiS Platform at Copenhagen Business School.

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
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  
  • “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 25, 2021 (in press)
Publications sorted by:
2020
Yvette Lind / "No Taxation Without Representation" : Reflections Over Democratic Disparities Associated to Globally Mobile Taxpayers .
2020
Net publication - Internet publication
Yvette Lind / "Why Is the EU Commission not Investigating the Swedish Aviation Tax as Unlawful State Aid?"
In: Svensk Skattetidning, No. 6-7, 2020, p. 403-412
Journal article > peer review
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.
Frederiksberg : Copenhagen Business School [wp] 2020, 37 p. (CBS LAW Research Paper, No. 20-43)
Working paper
Yvette Lind / A Critical Analysis of How Formal and Informal Citizenships Influence Justice between Mobile Taxpayers
In: Tax Justice and Tax Law: Understanding Unfairness in Tax Systems. . ed. / Dominic de Cogan; Peter Harris. Oxford : Hart Publishing 2020, p. 117-132
Book chapter > peer review
Yvette Lind / Allocating COVID-19 State Aid Equitably : The Case of Denmark.
: SSRN: Social Science Research Network 2020, 10 p.
Working paper
Yvette Lind / Allocating COVID-19 State Aid Equitably : The Case of Denmark.
In: Europarättslig tidskrift, Vol. 23, No. 4, 2020, p. 551-562
Journal article > peer review
Yvette Lind / Attracting Tech-giants Through Fiscal State Aid
Frederiksberg : Copenhagen Business School [wp] 2020, 18 p. (CBS LAW Research Paper, No. 20-42)
Working paper
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 / Designing Aviation Taxes Within the EU : Chartering Ongoing Challenges and Proposing Future Solutions.
Frederiksberg : Copenhagen Business School [wp] 2020, 32 p. (CBS LAW Research Paper, No. 20-38)
Working paper
Yvette Lind / Ekonomiska stödåtgärder i samband med COVID-19 och Danmarks markering gentemot skatteflykt
In: Svensk Skattetidning, No. 3, 2020, p. 186-193
Journal article > peer review
More results... (total 34 results)
Outside activities
  • 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-)