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

Iowa to Refund Local Income Taxes After Wynne Decision

October 21, 2015

California Supreme Court Hears Arguments in MTC Case

October 6, 2015

California Supreme Court to Decide Fate of 48-Year-Old Multistate Tax Compact

October 5, 2015

Constitution Day: 228 Years of Restraining State Tax Overreaching

September 17, 2015

Activity in Congress on Key State Tax Bills

June 17, 2015

How Tax Reform Could Help Stabilize the Housing System

May 29, 2015

The Limits of State Tax Powers: A Modest Reply to Justice Scalia

May 27, 2015

A Victory for Taxpayers: SCOTUS Strikes down Maryland Tax Law

May 18, 2015

Colorado’s Burdensome Tax Notification Law Violates the Commerce Clause: Direct Marketing Association v. Brohl

May 3, 2015

One Simple State Tax Code Tweak to Favor Marijuana Taxpayers over Tax Evaders

April 20, 2015

10 Remaining States Provide Tax Filing Guidance to Same-Sex Married Taxpayers

March 20, 2015

Supreme Court Lets Taxpayers Challenge Internet Sales Tax Law, But With a Warning

March 3, 2015

A Dynamic Analysis of President Obama’s Tax Initiatives

March 3, 2015

Don’t Cry for the IRS, We’re Doing Their Work for Them

January 16, 2015

Do the Election Results Improve the Odds of Tax Reform?

November 5, 2014

IRS Promises to Curtail Property Seizures After Abuses Come to Light

October 28, 2014

Same-Sex Couples Gain More Clarity Regarding Their State Taxes

October 15, 2014

Maryland’s Failure to Allow a Full Credit for Taxes Paid to Other States Discriminates Against Interstate Commerce: Maryland v. Wynne

September 26, 2014

What is the Consumed Income Tax?

August 6, 2014

Maryland Argues There’s No Constitutional Bar to Taxing Over 100% of Residents’ Income

July 31, 2014