Sander Kramer is associate professor of tax law at the Institute for Transnational and Euregional Cross-border Cooperation and Mobility / ITEM and is also affiliated to the faculty department of tax law. His research interests are in the field of (cross-border) pensions; taxation of (cross-border) pensions; international and European tax law; (European) social security law; and behavioural/socio-psychological approaches to law and policy. In addition to his PhD research, Sander teaches various courses as a lecturer, mainly in the field of Dutch wage and income tax, and in the master ‘Cross-border Taxation of Human Capital’. Since February 2021, Sander has been a visiting lecturer at the University of Curaçao Dr Moises da Costa Gomez (UoC).