Kontor: 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.

Primære forskningsområder
  • International taxation
  • State aid law
  • Social insurance law
  • Constitutional law
  • Legal methodology and theory
  • Environmental taxes
Administrative opgaver
  • 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 til denne hjemmeside
  • 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
Udvalgte publikationer
  • “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)
Publikationer sorteret efter:
Yvette Lind / Attracting Tech-giants Through Fiscal State Aid
Paper presented at The 24th Annual Critical Tax Conference, 2021
David D. Stewart (Producent) ; Yvette Lind (Producent) ; Ariel S. Greenblum (Producent) ; Alex Marcellesi (Producent) / Gender Equality, Tax, and the Pandemic
Falls Church, VA : Taxnotes 2021
Lyd og/eller billed produktion (digital) > peer review
Yvette Lind; Åsa Gunnarsson / Gender Equality, Taxation, and the COVID-19 Recovery : A Study of Sweden and Denmark .
I: Tax Notes International, Vol. 101, Nr. 5, 2021, s. 581-590
Yvette Lind; Åsa Gunnarsson / Gender Equality, Taxation, and the COVID-19 Recovery : A Study of Sweden and Denmark .
I: Tax Notes State, Vol. 99, Nr. 10, 2021, s. 999-1007
Yvette Lind (Redaktør) / International Tax Challenges for Developing Countries
Umeå : Umeå University 2021 (Nordic Journal on Law and Society, Nr. 1, Vol. 4)
Yvette Lind / The Entitlement to Tax : A Critical Commentary to the Development of the International Tax Regime.
I: Nordic Journal on Law and Society, Vol. 4, Nr. 1, 2021, s. 3-10
Tidsskriftartikel > peer review
Yvette Lind / "No Taxation Without Representation" : Reflections Over Democratic Disparities Associated to Globally Mobile Taxpayers .
Udgivelser på nettet - Net-publikation
Yvette Lind / "Why Is the EU Commission not Investigating the Swedish Aviation Tax as Unlawful State Aid?"
I: Svensk Skattetidning, Nr. 6-7, 2020, s. 403-412
Tidsskriftartikel > 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 s. (CBS LAW Research Paper, Nr. 20-43)
Working paper
Yvette Lind / A Critical Analysis of How Formal and Informal Citizenships Influence Justice between Mobile Taxpayers
I: Tax Justice and Tax Law: Understanding Unfairness in Tax Systems. . red. / Dominic de Cogan; Peter Harris. Oxford : Hart Publishing 2020, s. 117-132
Bidrag til bog/antologi > peer review
Flere resultater ...(i alt 40 )
  • 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-)