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CBS LAW

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.
- 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, 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 98, 2021 (in press)
Paper presented at The 24th Annual Critical Tax Conference, 2021
Falls Church, VA : Taxnotes 2021
I: Tax Notes International, Vol. 101, Nr. 5, 2021, s. 581-590
I: Tax Notes State, Vol. 99, Nr. 10, 2021, s. 999-1007
Umeå : Umeå University 2021 (Nordic Journal on Law and Society, Nr. 1, Vol. 4)
I: Nordic Journal on Law and Society, Vol. 4, Nr. 1, 2021, s. 3-10
2020
I: Svensk Skattetidning, Nr. 6-7, 2020, s. 403-412
Frederiksberg : Copenhagen Business School [wp] 2020, 37 s. (CBS LAW Research Paper, Nr. 20-43)
I: Tax Justice and Tax Law: Understanding Unfairness in Tax Systems. . red. / Dominic de Cogan; Peter Harris. Oxford : Hart Publishing 2020, s. 117-132
: SSRN: Social Science Research Network 2020, 10 s.
I: Europarättslig tidskrift, Vol. 23, Nr. 4, 2020, s. 551-562
Frederiksberg : Copenhagen Business School [wp] 2020, 18 s. (CBS LAW Research Paper, Nr. 20-42)
www 13.5.2020
Frederiksberg : Copenhagen Business School [wp] 2020, 32 s. (CBS LAW Research Paper, Nr. 20-38)
I: Svensk Skattetidning, Nr. 3, 2020, s. 186-193
Stockholm : Norstedts Juridik 28.4.2020
I: Intertax, Vol. 48, Nr. 5, 5.2020, s. 482–497
I: Tax Sustainability in an EU and International Context. red. /Cécile Brokelind; Servaas van Thiel. Amsterdam : IBFD 2020, s. 175-191 (GREIT Series)
I: Svensk Skattetidning, Vol. 10, 2020, s. 595-610
Vol. 23, Florida : University Press of Florida 2020 (Florida Tax Review, Nr. 2, Vol. 23)
Frederiksberg : Copenhagen Business School [wp] 2020, 3 s. (CBS LAW Research Paper, Nr. 20-12)
Frederiksberg : Copenhagen Business School [wp] 2020, 3 s. (CBS LAW Research Paper, Nr. 20-18)
Frederiksberg : Copenhagen Business School [wp] 2020, 4 s. (CBS LAW Research Paper, Nr. 20-23)
I: Tax Notes International, Vol. 98, Nr. 10, 2020, s. 1127-1133
I: Florida Tax Review, Vol. 23, Nr. 2, 2020, 4 s., s. 495–498
I: European State Aid Law Quarterly, Vol. 19, Nr. 3, 2020, s. 290-296
Paper presented at 21st Global Conference on Environmental Taxation, 2020
Stockholm : Norstedts Juridik 17.12.2020
I: Florida Tax Review, Vol. 23, Nr. 2, 2020, s. 713-742
I: FIRE Journal: UCPH Fiscal Relations Law Journal, Nr. 2, 2019, s. 1-19
I: Europarättslig 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. (CBS LAW Research Paper, Nr. 19-34)
I: Rättsliga och ekonomiska reflektioner över internationell skatteplanering. red. /Yvette Lind. Uppsala : Iustus förlag 2018, s. 129-173
I: Skattenytt, Vol. 11, 2018, s. 747-750
Uppsala : Iustus förlag 2018, 232 s.
Stockholm : Jure 2017, 325 s.
I: Svensk Skattetidning, Nr. 8, 2015, s. 678-689
Gender Equality, Tax, And The Pandemic
Tax Exiles Risk Being Marooned When Europe Doles Out Virus Aid
- 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-)