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 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

Testimony: The Role of Congress in State Taxation

July 25, 2017

Is a Tax Expenditure an Appropriation? Montana Tests Definitions in Scholarship Tax Credits Case

June 7, 2017

IRS May Have to Refund $300 Million After Federal Judge Rules PTIN Fee is Illegal

June 6, 2017

Protecting Interstate Taxpayers from Discriminatory State Taxation: CSX Transportation v. Alabama Department of Revenue

May 31, 2017

Supreme Court Won’t Hear Retroactive Tax Increase Cases

May 22, 2017

Ted Olson Misses the Mark on Analysis of DBCFT Constitutionality

May 4, 2017

The Bounds of Retroactive State Taxes: Skadden, Arps, Slate, Meagher & Flom LLP v. Michigan Dept. of Treasury

February 9, 2017

U.S. Supreme Court Nominee Gorsuch on State Taxes and Interstate Commerce

January 31, 2017

District of Columbia Chairman Unveils Paid Leave Tax Proposal

November 29, 2016

Supreme Court Declines to Hear Gillette Interstate Compact Case

October 11, 2016

Ever Visit Another State For A Day? Congress May Stop That State From Assessing Income Tax On You

September 20, 2016