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

Roundtable Discussion on the Tax Gap and Ways to Improve Tax Compliance

March 13, 2007

2006: The Year in Tax Law

January 4, 2007

Does the Commerce Clause Protect Commerce or State Coffers?

December 12, 2006

Ohio Proposal Would Expand Gross Receipts Tax for Credit Card Companies

November 20, 2006

Tax Court Rules Lottery Winnings Are Not Capital Gains

November 14, 2006

Establishing Physical Presence: Borders Online Case Reveals Court Disharmony in Applying Physical Presence Rules to State Sales Taxes

September 26, 2006

Nevada Supreme Court Reverses Course on Tax Supermajority Requirement

September 13, 2006

The Murphy Case: Interpretive and Constitutional Issues

August 31, 2006

The Business Activity Tax Simplification Act: A Good Standard for Multi-State Business

July 24, 2006

New Analysis: When Can States Tax Out-of-State Companies?

July 24, 2006

Wisconsin Supreme Court: Airline Hub Exemption Passes Constitutional Muster

July 11, 2006

Did New York Really Change its Tax Treatment of Telecommuters?

June 12, 2006

New York Relaxes its Tax Rules on Telecommuting

June 1, 2006

Supreme Court Denies Review of Cuno Property Tax Exemption

May 24, 2006

Unanimous Supreme Court Dismisses Cuno Case

May 15, 2006

Important State Court Rulings on Tax Incentives and Nexus

May 12, 2006

European High Court Official Affirms Tax Competition

May 11, 2006

The Cuno Hearing: From the Back Row

March 1, 2006

The Constitutional Challenge to West Virginia’s Coal Severance Tax

December 6, 2005

Defending Tax Competition in the U.S. Supreme Court: DaimlerChrysler Corp. v. Charlotte Cuno, et al.

November 14, 2005