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

Are We Finally Moving to a Territorial System for Corporate Taxes?

October 27, 2011

Administration Argues Individual Mandate is Both Not a Tax and a Tax

October 24, 2011

Updated: New State Online Sales Tax Bill Introduced in Congress

October 13, 2011

Supreme Court Declines to Hear Two State Tax Overreaching Cases

October 3, 2011

What Does’s Tax Deal with California Mean?

September 29, 2011

New Podcast: David Logan on the American Jobs Act

September 23, 2011

Joe Henchman on Taxes vs. Fees

September 22, 2011

The End of Tax Strategy Patents

September 20, 2011

Tax Breaks for Video Game Companies

September 16, 2011

Tax Foundation Legal Brief: Taxpayers Who Pay a Cancelled Tax Should Get Refunds

September 12, 2011

Is Congress Ready for Comprehensive Tax Reform?

August 30, 2011

New Podcast: What Canada Can Teach the U.S. About Government Debt

August 26, 2011

New Podcast on the Legal Fight over Telephone Taxes

August 12, 2011

Senate Introduces “The Main Street Fairness Act”

August 2, 2011

When is a $3.5 Trillion Tax Hike Not a Tax Hike?

August 1, 2011

Today’s Debt Ceiling Deal

August 1, 2011

The Emerging Debt Ceiling Deal

August 1, 2011

Details on the Different Debt Ceiling Plans

July 28, 2011

Amazon Tax Update: California and Tennessee Developments

July 27, 2011

California Supreme Court OKs Class-Action Tax Refund Claims, Siding with Tax Foundation Brief

July 25, 2011