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

October 26, 2007

Reviving the Import-Export Clause in Kentucky v. Davis

October 24, 2007

Ron Paul on Voting Against Congressional Gold Medal for the Dalai Lama

October 17, 2007

AMT Patch Appears Likely; “Pay For” Is Uncertain

October 17, 2007

Pennsylvania Woman Sues K-Mart Over 28 Cent Tax

October 9, 2007

California Councilman Proposes Raising Hotel Tax for Charity

October 9, 2007

Florida Property Tax Amendment Removed From Ballot

September 25, 2007

Tax Foundation Files Two U.S. Supreme Court Briefs

September 25, 2007

Protecting Competitive Neutrality Before the Supreme Court: Kentucky Department of Revenue v. Davis

September 21, 2007

Asking the U.S. Supreme Court to Rein in IRS Penalties on Struggling Businesses–Staff IT, Inc., v. United States

September 20, 2007

Kentucky Judge Ponders Town’s Restaurant Tax

September 12, 2007

Court Clears Washington Tax Supermajority Initiative For Ballot

September 11, 2007

Spending Money on Farmers Through the Tax Code

September 11, 2007

Tennessee’s Excise Tax on Illegal Drugs Ruled Unconstitutional

September 7, 2007

Expand But Simplify? Education Credits Under Emanuel-Camp-Bayh

September 5, 2007

Poker tournaments must withhold part of winnings for taxes

September 4, 2007

New Hampshire Tackles Ambiguous Property Tax Exemptions

August 31, 2007

Companies Challenge Tax and Anti-Transparency Law in Britain

August 31, 2007

Virginia Court Hears Challenge to Taxing Power of Local Authority

August 28, 2007

Judge Holds Virgin Islands Use Tax Unconstitutional

August 22, 2007