Master of Science in Social Science, University Leiden, 1987. Master of Science in Business Law, University Amsterdam, 1988. Doctor of Philosophy in Tax Law, University Leiden.
Professor tax law University Nyenrode, Breukelen, Netherlands, since 1999. Subsitute judge higher court Higher Court Justice, The Hague, Netherlands, since 2000. Head tax technical Pricewaterhouse Coopers, Rotterdam, Netherlands, since 2004.
Professor tax economics University Amsterdam, since 2005.