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

Issues of Taxation Will Be Key to Supreme Court’s Future

September 14, 2005

The Original Impetus for the Commerce Clause and Cuno v. DaimlerChrysler

August 29, 2005

Important Tax Cases: Scripto v. Carson and the Agency Theory of Nexus

August 26, 2005

Important Tax Cases: McCullough v. Maryland and the Sovereign Power to Tax

August 10, 2005

Revisiting Kelo v. New London: The Tax Consequences of the Supreme Court?s Ruling

August 3, 2005

Who Says Tax Law Can’t Be Fun? A Word-Game Based on Cuno v. DaimlerChrysler

July 22, 2005

Important Tax Cases: Quill Corp. v. North Dakota and the Physical Presence Rule for Sales Tax Collection

July 19, 2005

Washington State Supreme Court Rejects Tax Initiative

July 15, 2005

Defending Tax Competition in the Supreme Court

July 15, 2005

Decline of Tax-Free Internet Sales?

June 20, 2005

Will Congressional Business Actitvity Tax Nexus Reform Spur Tax Sheltering?

June 16, 2005

Important Tax Cases: Container Corp. v. Franchise Tax Board and the Constitutionality of Combined Reporting

June 14, 2005

Important Tax Cases: Moorman Manufacturing Company v. Bair and the Advent of Single-Sales Factor Apportionment

May 26, 2005

Important Tax Cases: Complete Auto Transit v. Brady and the Constitutional Limits on State Tax Authority

May 19, 2005

Important Tax Cases: Wickwire v. Reinecke and the Burden of Proof in Tax Cases

May 12, 2005

Connecticut Lawmakers Will Reintroduce Telecommuter Tax Fairness Act

May 10, 2005

Montana Court Upholds Corporate Tax Privacy

May 6, 2005

Cuno v. Daimler Chrysler: Good Policy Can Make Bad Law

May 3, 2005

Cuno v. DaimlerChrysler: A Pyrrhic Victory for Economic Neutrality

April 18, 2005

FSC/ETI Transition Relief in the New JOBS Act: Does the U.S. Have to Quit Cold Turkey?

March 28, 2005