Sijbren Cnossen is Academic Partner of CPB Netherlands Bureau for Economic Policy Analysis and Professor of Economics at the University of Pretoria. He has also held appointments at the Law Schools of Harvard University, New York University and the University of Florida, the College of Europe at Bruges, and the Netherlands Institute for Advanced Studies. He is the (co-)author of several books and numerous articles on the design and economics of tax systems. Professor Cnossen is the past editor of International Tax and Public Finance and De Economist. As a consultant to the IMF, World Bank, South African Treasury, OECD, EU Commission, USAID and HIID, he has advised several countries on the design and reform of their tax systems.