ylmpp
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
Research member of both the Diversity and Difference BiS Research Platform and the Inequality BiS Research Platform at CBS.
Selection of awards, fellowships, 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
- Dr. Parthasarathi Shome Annual Prize for Clarity of Presentation of a Crucial Emerging Issue in 2021
- Global Horizons Junior Fellow in 2022
- Visiting By-Fellow at Churchill College, University of Cambridge in 2022
- Visiting Associate at Hughes Hall, University of Cambridge in 2022
Research projects:
The Nordic Tax Research Council, the Otto Mønsteds Foundation, and Reimagining Norden in an Evolving World (ReNEW) have awarded funding for a research stay at University of Cambridge (28 March-1 July 2022). During this 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 UK-based scholars focusing on the intersection between taxation, fiscal policy, and democracy. The Swedish Collegium for Advanced Studies in Uppsala has appointed Yvette Lind as the Global Horizons Research Fellow in 2022 and she will subsequently spend the fall in Uppsala working on her monograph (Tax)Citizen of the World.
- 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
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
- Bachelor theses
- Master theses
- PhD 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
- 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, pp. 1-15
- “Attracting multinational tech-companies through environmental tax incentives”, Intertax vol 49 no. 11 2021, pp. 885-896
- “Designing aviation taxes within the EU – Chartering ongoing challenges and proposing future solutions”, Florida Tax Review, vol. 24 no. 1, 2021, pp. 784-827
I: Europarättslig tidskrift, Nr. 2, 2021, s. 237-267
Paper presented at 15th Cornell Law School Inter-University Graduate (Virtual) Conference 2021, 2021
Paper presented at CTL Fifth Tax Policy Conference, 2021
I: British Tax Review, Nr. 2, 2021, s. 246-249
Paper presented at Intertax Workshop 2021, 2021
Paper presented at Possibilities and Limits of State Aid Law in the Field of Tax Law, 2021
I: Intertax, Vol. 49, Nr. 11, 2021, s. 885-896
Paper presented at The 24th Annual Critical Tax Conference, 2021
Paper presented at ATPI Taxation and Gender Summer Series, 2021
I: National Tax Journal, Vol. 74, Nr. 4, 12.2021, s. 937-951
Frederiksberg : Copenhagen Business School [wp] 2021, 12 s. (CBS LAW Research Paper, Nr. 21-08)
Paper presented at The Global Constitutionalism Scholars’ Workshop 2021, 2021
Paper presented at Tax Symposium, 2021
I: Florida Tax Review, Vol. 24, Nr. 2, 2021, s. 784-857
Paper presented at The Future of Work, Future of Regulation, 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, 8.3.2021, s. 999-1007
Umeå : Umeå University 2021 (Nordic Journal on Law and Society, Nr. 1, Vol. 4)
I: Nordic Tax Journal, Nr. 1, 10.2021, s. 1-5
Paper presented at The 6th Annual Conference of the International Tax Research and Analysis Institute (ITRAF), 2021
Warszawa : Sciendo 2021, 46 s. (Nordic Tax Journal, Nr. 1, Vol. 2021)
Paper presented at Human Rights and the 4 ‘R’s of Tax Justice, 2021
København : Erhvervsministeriet 2021, 132 s.
I: Nordic Journal on Law and Society, Vol. 4, Nr. 1, 2021, s. 3-10
Paper presented at Levin College of Law, 2021
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
28.3.2022
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- 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)
- Lecturer, supervisor and examiner, Faculty of Law, Lund University, Sweden (2018-)
- Co-supervisor of Doctoral Candidate Fellow Ingrid Birgitte Lund, Department of Public and International Law, Faculty of Law, Oslo University (2020-)