Center for Legal Reform

The Tax Foundation's Center for Legal Reform cultivates, explains, and advocates for tax legal reform. We develop innovative pro-growth ideas in tax law with leading experts, educate the legal community and the public about economics and taxpayer protections, and advocate that judicial and policy decisions on tax law promote simple, neutral, transparent, and stable tax policies.

Courts play an important role in developing tax policy, by interpreting tax codes, applying sections in individual cases, and dealing with circumstances unforeseen when legislation was drafted. Our legal team focuses on cases and issues involving one or more of the following areas:

Since its founding in 2005, the Tax Foundation’s Center for Legal Reform has filed briefs before the U.S. Supreme Court and courts in 8 states. Key victories include invalidation of a $300 million tax in northern Virginia, a successful challenge to a “tax on a tax” in San Diego, and avoiding a judicial takeover of state education funding in Indiana. We filed briefs continuously as opportunities are presented.

Read more about court cases in which the Tax Foundation has filed briefs.

Major Publications


Legal Briefs and Research

Testimony: Post-Wayfair Options for Congress

July 24, 2018

Evaluating the SALT Deduction Constitutional Challenge

July 17, 2018

Potential Supreme Court Nominees on Taxpayer Rights, State Taxes, and Interstate Commerce

July 9, 2018

What Does the Wayfair Decision Really Mean for States, Businesses, and Consumers?

July 9, 2018

Supreme Court Decides Wayfair Online Sales Tax Case

June 21, 2018

The Potential Outcomes of the Wayfair Online Sales Tax Case

June 11, 2018

Growing Number of State Sales Tax Jurisdictions Makes South Dakota v. Wayfair That Much More Imperative

April 17, 2018

Previewing SCOTUS South Dakota v. Wayfair Online Sales Tax Case

April 10, 2018

New York, New Jersey, and Connecticut v. the United States: A Preview of the SALT Limit Constitutional Challenge

April 3, 2018

Should Congress Act Before SCOTUS On Online Sales Taxes?

March 13, 2018

Tax Foundation Brief in Wayfair Online Sales Tax Case: SCOTUS Should Set Meaningful Limits on State Taxing Power

March 5, 2018

New York Taxpayers Must Pay for Ill-Advised Lawsuit Seeking Tax Cuts for Wealthiest Residents

January 26, 2018

Massachusetts “Millionaires” Tax Would Tie Legislature’s Hands and Violate Anti-Logrolling Provision: Anderson v. Healey

January 22, 2018

Supreme Court Agrees to take South Dakota v. Wayfair Online Sales Tax Case

January 12, 2018

A Crossroads on Online Sales Taxes: South Dakota v. Wayfair

November 2, 2017

Comments on South Dakota’s Challenge to Quill

September 14, 2017

Protecting Interstate Taxpayers from Discriminatory State Taxation: Illinois Central Railroad Company v. Tennessee Department of Revenue

September 6, 2017

Amazon’s Marketplace Business Isn’t a Tax Avoidance Scheme

August 16, 2017

CBPP Urges States to Adopt Colorado Internet Tax Law, Despite Major Problems

August 4, 2017

IRS Rehiring Employees Terminated for Performance Reasons

August 1, 2017