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

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

Virginia Supreme Court: Giving Power to Tax to an Unelected Body is Unconstitutional

February 29, 2008

Protecting Taxpayers from Fragmented State-by-State Interpretations of the Federal Tax Code — Centerior Energy Corp. v. Mikulski

February 22, 2008

BATSA Hearing: Shaken Down by New Jersey on the State Line

February 21, 2008

Court Declines to Hear Challenge to Cities Taxing Beyond Their Borders

February 19, 2008

New York Governor Seeks to Tax Illegal Drugs

February 18, 2008

Tax Foundation Answers Legal Questions behind Northern Virginia Transportation Tax Dispute

February 15, 2008

California Court Holds that Excessive “Fee” is an Unconstitutional Tax

February 13, 2008

Virginia Supreme Court Considers Taxpayer Protections in NVTA Tax Case

February 13, 2008

Bill Introduced in Congress to Affirm Physical Presence Rule

February 8, 2008

Virginia Bicyclist Hit With “Abusive Driver Fee” Tax

January 21, 2008

Tax Revenue and Distributional Effects of Lowering 10% Bracket to Zero for 2008

January 18, 2008

Economic Benefits of Fiscal Stimulus Likely to Be Small

January 18, 2008

Tax Revenue and Distributional Effects of Lowering 10% Bracket to Zero for 2008

January 18, 2008

Wesley Snipes and the – 861 Argument

January 16, 2008

Challenge to Maryland Tax Increases Dismissed

January 11, 2008

Nevada Supreme Court Hears Property Tax Overassessment Case

January 8, 2008

Helping Two-Legs Good, Helping Four-Legs Bad

January 7, 2008

Attention Chicago Residents: Buy Your Bottled Water Before Midnight (Though A Legal Challenge is Pending)

December 31, 2007