fbpx

Person

Michael Durst

Senior Fellow, International Centre for Tax and Development

Michael C. Durst is a long-time US tax practitioner, an author on international taxation and developing countries, a former government official and law professor, and a researcher at the International Centre for Tax and Development (ICTD).

 He has practiced extensively in the field of international taxation, both in the private sector and in the US government, as Director of the IRS Advance Pricing Agreement Program. Michael has published many articles, in both academic and professional journals, on issues of international taxation, particularly as they affect developing countries. Recently, with support from ICTD, he has completed an extensive analysis of the legal and administrative aspects of implementing a system of unitary taxation.

His book, Taxing Multinational Business in Lower-Income Countries: Economics, Politics and Social Responsibility, was published in February 2019 and is available to access for free online.

Languages: English (fluent)

ICTD Publications

View all ICTD publications authored by Michael Durst

Connections and expertise

Member of
Governance
Research themes of interest
Governance, Power and Participation

Michael Durst’s recent work

Publication

A Price-Based Royalty Tax?

ICTD Working Paper 41

This paper considers the merits of a price-based royalty, a royalty for which the rate varies with the product price, as a fiscal instrument for taxing extractive industries. In light of the literature on natural resources taxation, the case for a price-based royalty is appealing. A price-based...

1 October 2015