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

Amazon Files Suit Against New York Tax on Out-of-State Businesses

May 2, 2008

Tax Foundation Files Brief to Ensure Uniform Application of Tax Code and Prevent Harm to Taxpayers

April 29, 2008

Suburban Chicago Retailers (Illegally?) Pay Sales Tax for Customers in Stimulus Check Sale

April 29, 2008

Case Presents Opportunity to Ensure Uniform Application of Tax Code and Prevent Harm to Taxpayers

April 28, 2008

Snipes Convicted for Failure to File Income Taxes

April 25, 2008

New York “Amazon Tax” Presents Policy and Legal Problems

April 25, 2008

Tax Foundation Urges a Stop to South Dakota’s Discriminatory Insurance Taxes

April 16, 2008

Urging a Stop to South Dakota’s Discriminatory Insurance Taxes — Metropolitan Life Ins. Co. v. Kinsman

April 15, 2008

Virginia Announces Process for Refunding Illegal NVTA Taxes

April 14, 2008

Louisiana “Causeway Charge” Struck Down as Unconstitutional Tax

April 14, 2008

Texas “Pole Tax” Declared Unconstitutional

April 2, 2008

Virginia Space Resupply Exemption Raises Policy, Legal Concerns

March 31, 2008

More on States Exporting Tax Burden to Out-of-State Businesses

March 25, 2008

North Carolina Lottery Case Will Go to State Supreme Court

March 19, 2008

North Carolina Court Says Lottery is Not a Tax; Strong Dissent

March 18, 2008

Tax Court: Antarctica Not a Foreign Country for Tax Purposes

March 11, 2008

Alleged Spitzer-Prostitute Liaison Raises Tax Questions

March 11, 2008

Tax/Fee Confusion and Scare Tactics in Virginia

March 7, 2008

Chicago to Have Highest U.S. Sales Tax; Enrolled Bill Shenanigans

March 2, 2008

Supreme Court Backs Railroad, Throws Out Tax Assessment

March 1, 2008