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

The Supreme Court Needs to Protect Interstate Compacts From Destruction: Gillette Co. v. California Franchise Tax Board

June 30, 2016

Congress to Hear Testimony on Simplifying Rules for Business Traveler Taxes

April 12, 2016

Litigation Ongoing against Online Travel Companies for Hotel Occupancy Taxes

February 17, 2016

Justice Scalia’s Legacy and What Happens Next

February 13, 2016

Massachusetts May Set Its Income Tax Rate in the Constitution. How Unusual Is That?

February 2, 2016

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