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

D.C. Judge Rules Online Travel Companies Must Pay Hotel Tax on Their Services

September 26, 2012

Table: Obama, Romney, and Bowles-Simpson Tax Plans

September 6, 2012

Monday Map: State and Local Tax Deductions

August 27, 2012

A Global Perspective on Territorial Taxation

August 10, 2012

Streamlined Sales Tax Executive Denies Saying Reliable Products Aren’t Available

August 6, 2012

U.S. Senate Online Sales Tax Hearing Derails as Witnesses Show Collecting is Not Easy

August 1, 2012

Senate Considers Allowing State Taxation of Online Sales

August 1, 2012

Written Submission of Joseph Henchman – Hearing on Marketplace Fairness: Leveling the Playing Field for Small Businesses Before the Committee on Commerce, Science, and Transportation U.S. Senate

August 1, 2012

Are Tax Credits the Proper Tool for Making Higher Education More Affordable?

July 25, 2012

Taxing the Uninsured: The Latest Estimates

July 24, 2012

Prepared Statement of Joseph Henchman Vice President, Legal & State Projects Tax Foundation Hearing on H.R. 3179, the Marketplace Equity Act of 2011 Before the Committee on the Judiciary, U.S. House of Representatives

July 23, 2012

Taxing the Uninsured

June 29, 2012

Joe Henchman on the Supreme Court Health Care Ruling

June 28, 2012

Roundup of Reactions to Supreme Court Health Care Ruling

June 28, 2012

President Obama tells ABC News in 2009 that the health care mandate is not a tax

June 28, 2012

Supreme Court Problematically Defines Individual Mandate as “Tax”

June 28, 2012

California Balking at Tax Uniformity Rules It Agreed To

June 15, 2012

Trend #5: “Amazon” Taxes

June 11, 2012

Taxpayers Win One in Ohio, Lose One in Indiana

June 5, 2012

Thanks for Visiting Washington State – That’ll Be $180,000

May 22, 2012