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

New Podcast: National Taxpayer Advocate Nina Olson

January 30, 2012

Taxpayers Who Pay a Cancelled Tax Should Get Refunds: Armour v. City of Indianapolis

January 5, 2012

The Payroll Tax Debate Was Predictable. Which Makes Today’s Gridlock Even Worse.

December 21, 2011

How to Rate a Candidate’s Tax Plan

December 15, 2011

Compare the Presidential Candidates’ Tax Plans

December 12, 2011

Middle Class Tax Relief & Job Creation Act Would Extend the Payroll Tax Holiday at a Cost

December 12, 2011

It’s the (Payroll) Holiday Season

December 2, 2011

Assessing Federal Action on State Efforts to Collect Sales and Use Taxes on Internet Commerce (Testimony Before the U.S. House of Representatives)

November 30, 2011

Why are Businesses Hoarding Cash and not Hiring?

November 23, 2011

Rethinking the U.S. Taxation of Overseas Operations

November 22, 2011

Rethinking U.S. Taxation of Overseas Operations: Subpart F, Territoriality, and the Exception for Active Royalties

November 22, 2011

House Committee Approves Bill Limiting State Taxation of Business Travelers

November 17, 2011

House Committee to Vote Thursday on State Income Tax on Out-of-State Business Travelers

November 16, 2011

Supreme Court to Hear Challenges to Indianapolis Tax Refund Policy & Health Care Reform Law

November 14, 2011

Senate Bill Introduced to Limit State Taxation of Telecommuters in Other States

November 10, 2011

Bipartisan Group Introduces New Bill to Allow State Taxes on Online Sales

November 10, 2011

Dept. of Agriculture to Levy Assessment, Defend Reputation of Christmas Trees

November 9, 2011

UPDATE on Federal Christmas Tree Levy: Implementation Temporarily Delayed

November 9, 2011

Sen. Wyden Introduces Resolution Opposing Federal Action on Online Sales Tax Collection Requirements

November 8, 2011

Criticism of Illinois Affiliate Marketers Tax Law Grows

October 28, 2011