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

Illinois Supreme Court Strikes Down “Amazon Tax”

October 18, 2013

Obamacare’s Shaky Funding Sources

October 16, 2013

Defending Taxpayers from a One-Sided Tax Filing Deadline Rule

September 30, 2013

Court of Appeals Not Loving IRS Arguments

September 25, 2013

The U.S. Ranks Second to Last in Investment among Developed Countries

September 24, 2013

Elimination of State and Local Tax Deduction Possible

September 23, 2013

Urging the U.S. Supreme Court to Address State Efforts to Tax Internet Sales

September 23, 2013

House Chairman Goodlatte Releases Principles for Taxing Internet Sales

September 20, 2013

Wisconsin Offers Constructive Tax Filing Guidance for Same-Sex Couples

September 9, 2013

Online Data Tools for Understanding Economic Policy

September 6, 2013

Same-Sex Marriages Recognized for Federal Tax Purposes – What Does it Mean for the States?

August 29, 2013

IRS Issues “State of Celebration” Guidance for Same-Sex Couples – Further Guidance by 24 States May Be Required

August 29, 2013

Repatriated Foreign Earnings Do Not Mainly Go To Shareholder Payouts

August 23, 2013

Pro-growth Tax Reform Needs Dynamic Scoring

August 9, 2013

Pro-growth Economics Points to Full Expensing

August 1, 2013

Who Can Sue the IRS?

July 5, 2013

Supreme Court Decides Same-Sex Marriage Estate Tax Case

June 26, 2013

What about Small Business Tax Reform?

June 10, 2013

Update on North Carolina Tax Reform Efforts

May 31, 2013

IRS Exceeds Powers and Violates Transparency with Tax Preparer Regulations: Loving v. IRS

May 24, 2013