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

WSJ Discusses Virtues of Quill Physical Presence Rule

December 27, 2007

Maryland Covertly Singles Out Computer Services For New Tax

December 17, 2007

Don’t Assume the U.S. Supreme Court Accepts Economic Nexus

December 17, 2007

News Roundup: Search Federal Spending, AMT Vote, Tax Swaps, Beer Tax

December 14, 2007

Connecticut Refuses to Reimburse Businesses For Ordered Tax Refunds

December 12, 2007

Australian Academic Proposes Tax Penalty For New Children

December 10, 2007

Legal Battle Brewing Over Texas Fees on Adult Entertainment

December 10, 2007

What is a Cigarette? (Or, Why Is The Tax Code So Complex?)

December 7, 2007

Supreme Court Protects Taxpayer From Discriminatory Property Taxation

December 4, 2007

Pennsylvania Woman Wins Toilet Paper Tax Lawsuit

December 3, 2007

Defending Competitive Neutrality Before the Supreme Court

November 30, 2007

New Mexico Spaceport Tax Faces Delay

November 26, 2007

Cross-Border Tax Skirmish Between Missouri and Kansas

November 19, 2007

Florida Considers Limited Tax Reform

November 16, 2007

Washington Supreme Court Invalidates Property Tax Limit

November 9, 2007

Why the Quill Physical Presence Rule Shouldn’t Go the Way of Personal Jurisdiction

November 5, 2007

U.S. Supreme Court Questions Georgia’s Discriminatory Property Tax Assessment in CSX Case

November 5, 2007

U.S. Supreme Court Considers Constitutionality of Kentucky Taxing Only Other States’ Bonds

November 5, 2007

Tax Foundation Urges Supreme Court to Protect Taxpayers From Discriminatory Taxation

November 2, 2007

Iowa Taxes Pumpkins To-Be-Displayed, Exempts Pumpkins To-Be-Eaten

October 26, 2007