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

MTC Wrong on Benefit Principle’s Application to Nexus Debate

August 20, 2007

France’s Highest Court Strikes Down Mortgage Interest Deduction

August 20, 2007

Indian Gambling Tax Case Argued

August 14, 2007

More Roadblocks for Virginia’s Tax on Traffic Offenses

August 13, 2007

Virginia Needs a 365-Day Tax Holiday

August 6, 2007

Virginia’s Tax on Traffic Offenses May Hit A Dead End

August 6, 2007

School Finance Lawsuits Lead to $34 Billion in New State and Local Education Appropriations

August 1, 2007

Protecting Taxpayers From Discriminatory Taxes at the U.S. Supreme Court: CSX Transportation, Inc. v. State Board of Equalization of Georgia

July 30, 2007

New Study Questions the Wisdom of Judicial Mandates for Education Spending

July 26, 2007

Appropriation by Litigation: Estimating the Cost of Judicial Mandates for State and Local Education Spending

July 26, 2007

State Nexus Debate Enters New Phase

July 12, 2007

Supreme Court OK?s Foreign Tax Liens

June 18, 2007

Pennsylvania Judge Strikes Down Property Tax System

June 18, 2007

Does the Sixth Circuit’s DirecTV Opinion Reveal Tension Over the Cuno Decision?

June 6, 2007

Swiss Court Strikes Down Degressive Tax

June 4, 2007

Court Considers Whether Lottery Is a Fee or a Tax

May 24, 2007

Tax Foundation Weighs in on North Carolina Lottery Lawsuit

May 23, 2007

Asking the U.S. Supreme Court to Settle Tax Nexus Issue: FIA Card Services, N.A., fka MBNA America Bank, N.A., v. Tax Commissioner of the State of West Virginia

May 9, 2007

Wyden and Emanuel to Introduce “Fair Flat Tax Act” Today

April 16, 2007

The Cost of Closing the Tax Gap

March 19, 2007