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

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

Big Win for Taxpayers: IRS Loses Effort to Expand Power Over Tax Preparers

February 11, 2014

Tax Reform and Cost Recovery

January 24, 2014

Federal Court Rejects Challenge to Use of Toll Revenues for Corridor Transit Project

January 23, 2014

Utah Allows Joint Tax Filing By Same-Sex Married Couples

January 23, 2014

Virginia Same-Sex Joint Tax Filing: Cuccinelli’s Last Act and Herring’s First

January 23, 2014

Responses to Senator Baucus’s Staff Discussion Drafts

January 17, 2014