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Yvette Lind is assistant professor in tax law at Copenhagen Business School.
She is an alumnus at the Max Planck Institute for Tax Law and Public Finance where she has been a guest researcher in 2018 and a scholarship holder in 2019.
In addition to this she has been a guest researcher at the Faculty of Law at Lund University, IBFD (International Bureau of Fiscal Documentation) in Amsterdam,
the School of Business and Social Sciences at Aarhus University and the Faculty of Law at Copenhagen University.
She defended her doctoral thesis on taxation and social security contributions linked to cross-border
working at Umeå University 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 (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.
- International taxation
- State aid law
- Social insurance law
- Constitutional law
- Legal methodology and theory
- Skatteret HA(jur.)
HA-jur
- Master theses
- Bachelor theses
2020:
- “Political (tax) equity in a global context - Voting rights compared to income taxation and welfare benefits from the Swedish perspective”, Florida Tax Review, vol. 23 issue 2 2020.
- “Political (tax) equity in a global context - A critical analysis of how formal and informal citizenships influence social justice between mobile taxpayers”, book chapter in “Tax Justice and Tax Law: Understanding Unfairness in Tax Systems”, edited by Dominic De Coogan, Hart publishing, forthcoming spring 2020
- Co-editor with Neil H. Buchanan, “Sustainable Taxation – Global challenges and legal solutions”, Florida Tax Review, vol 23 issue 2 2020.
2019:
- “Compensation Regimes – An innovative tax treaty provision when applied to cross-border regions”, UCPH Fiscal Relations Law Journal (FIRE Journal) nr 1 2019 (peer-reviewed)
- ”En holistisk analys av statsstödsreglernas tillämpning på det skatterättsliga området” [A Holistic analysis of the relationship between State Aid Law and Tax Law], Europarättslig tidskrift nr 2 2019, pp. 227-245.
- “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
- ”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.”, CBS Law Legal Studies Research Paper Series, vol. 1 no. 8, 2019
- “Political (tax) equity in a global context as a part of Social Sustainability” in Edt. Cécile Brokelind, “Tax Sustainability in an EU and International Context”, IBFD, 2019.
- ”Internationell workshop i Gävle”, Skattenytt nr 7-8 2019, pp. 547-558.
2018:
- ”EUs statsstödsregler som verktyg för att bekämpa skadlig skattekonkurrens och tax avoidance – En introduktion till de fiskala statsstöden” [EU state aid rules as a tool for combating harmful tax competition and tax avoidance - An introduction to fiscal state aid] in Edt. Yvette Lind “Rättsliga och ekonomiska reflektioner över internationell skatteplanering” [Legal and Financial reflections over International tax planning], Iustus, 2018.
- Sole editor, “Rättsliga och ekonomiska reflektioner över internationell skatteplanering” [Legal and Financial reflections over International tax planning], Iustus, 2018.
- “Konferens i Gävle”, Skattenytt nr 11 2018, pp. 747-750.
2017:
- “Crossing a Border - a Comparative Tax Law Study on Consequences of Cross-Border Work in the Öresund- and the Meuse-Rhine Regions”, Jure, 2017.
2015:
- ”Ne bis in idem i Sverige och Belgien” [Ne Bis In Idem in Sweden and Belgium] Svensk Skattetidning Wolters Kluwer, nr 8 2015, pp. 678-689.
I: FIRE Journal: UCPH Fiscal Relations Law Journal, Nr. 2, 2019, s. 1-19
I: Europaraettslig Tidskrift, Nr. 2, 2019, s. 227-244
I: Skattenytt, Nr. 7-8, 2019, s. 547-558
Munich : Max-Planck-Institut für Gesellschaftsforschung 2019, 24 s. (Working Paper of the Max Planck Institute for Tax Law and Public Finance, Nr. 2019-14)
Frederiksberg : Copenhagen Business School [wp] 2019, 24 s. (Copenhagen Business School Law Research Paper Series, Nr. 19-34)
- Lund University from 2018, Supervising and Examination, Semester 4, Law program
- Linköping University, from 2017, Supervising and Examination, bachelor and master thesises