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

Do the Election Results Improve the Odds of Tax Reform?

November 5, 2014

IRS Promises to Curtail Property Seizures After Abuses Come to Light

October 28, 2014

Same-Sex Couples Gain More Clarity Regarding Their State Taxes

October 15, 2014

Maryland’s Failure to Allow a Full Credit for Taxes Paid to Other States Discriminates Against Interstate Commerce: Maryland v. Wynne

September 26, 2014

What is the Consumed Income Tax?

August 6, 2014

Maryland Argues There’s No Constitutional Bar to Taxing Over 100% of Residents’ Income

July 31, 2014

Law Article Discusses Post-DOMA Tax Changes

July 22, 2014

The Marketplace Fairness Act: A Primer

July 14, 2014

House to Consider Bonus Depreciation

July 7, 2014

The IRS Needs Tax Reform Not a Bigger Budget

July 3, 2014

IRS Approves List of Taxpayer Rights

June 11, 2014

Supreme Court to Hear Maryland Double Taxation Case

May 27, 2014

IRS Considering Change in Tax Treatment of Travel Loyalty Points

May 23, 2014

Stopping the IRS’s Revival of an Obsolete Tax: WorldCom v. IRS

May 21, 2014

Tennessee Jock Tax Finally Sacked

April 15, 2014

IRS Says Bitcoin to Be Taxed As Gains; New Rule is Retroactive

March 28, 2014

New Analysis of Senator Baucus’s Tax Reform Plan

March 26, 2014

Congress to Hear Testimony on Internet Sales Tax

March 11, 2014

The Proper Role of Congress in State Taxation: Ensuring the Interstate Reach of State Taxes Does Not Harm the National Economy

February 26, 2014

One Visit to Washington Leads to $180,000 Tax Bill

February 26, 2014