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

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

Tax Reform Should Simplify the Code and Grow the Economy

January 17, 2014

What Same-Sex Couples Need to Know This Filing Season

January 14, 2014

States Provide Income Tax Filing Guidance to Same-Sex Couples

January 14, 2014

Nevada Supreme Court Hears First Amendment Challenge to Entertainment Tax

January 9, 2014

Out With the Extenders, In With the New Obamacare Taxes

December 31, 2013

IRS Crackdown on Automatic Gratuities Takes Effect January 1

December 30, 2013

Oklahoma Supreme Court Strikes Down Income Tax Cut

December 17, 2013

Council on State Taxation Grades the States on Taxpayer Administration

December 16, 2013

Do You Owe Sales Tax on Your Cyber Monday Purchases?

December 2, 2013

Will the Supreme Court Hear the Online Tax Case?

December 2, 2013

Government at All Levels Redistributed $2 Trillion in 2012

November 11, 2013

Remembering the Deceased Iowa Pumpkin Tax You Helped End

October 31, 2013

Twelve Steps toward a Simpler, Pro-Growth Tax Code

October 30, 2013

Low and Moderate Income Taxpayers Face High Marginal Tax Rates Too

October 25, 2013