Assistant professor

Room: POR/18.B-4.138
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-October). During her research stay, 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
  • International Taxation of Corporate Groups, BSc in Business Administration and Commercial Law
  • Bachelor theses
  • Master theses
  • PhD theses

I supervise in a broad range of areas as is evident of my research interests. Please contact me at yl.law@cbs.dk for a meeting if you wish to discuss a topic and supervision

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
  • 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
  • “Childcare infrastructure in the Nordic countries as a way of enabling female labor market participation”, National Tax Journal vol 74 no. 4 2021 (forthcoming)
  • “Attracting multinational tech-companies through environmental tax incentives”, Intertax vol 49 no. 11 2021 (forthcoming)
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 / A Discussion on Socio-economic (Tax) Justice Amidst a Pandemic
Paper presented at CTL Fifth Tax Policy Conference, 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
Yvette Lind / Childcare Infrastructure in the Nordic Countries as a Way of Enabling Female Labor Market Participation
Paper presented at ATPI Taxation and Gender Summer Series, 2021
Paper > peer review
Yvette Lind / Comparing Apples and Kiwis : An Unexpectedly Fruitful Endeavour when Discussing the Pandemic´s Effects on Transnational Taxpayers.
Frederiksberg : Copenhagen Business School [wp] 2021, 12 p. (CBS LAW Research Paper, No. 21-08)
Working paper > peer review
Yvette Lind / Contemporary Challenges for Democracy from a Transnational Taxpayer Perspective
Paper presented at The Global Constitutionalism Scholars’ Workshop 2021, 2021
Paper > peer review
Yvette Lind / Cross-border Working during Various Stages of the COVID-19 Pandemic
Paper presented at Tax Symposium, 2021
Paper > peer review
More results... (total 51 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)
  • Member of the steering committee for European Association of Tax Law Professors (EATLP) congress 2024
  • 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-)