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

Pennsylvania House Approves Corporate Rate Cuts and Tries to Close the “Delaware Loophole”

May 14, 2012

Why Are Hospitals Tax Exempt?

May 11, 2012

Taxation of Online Travel Services: Lawsuits Generally Not Succeeding In Effort to Expand Hotel Taxes

May 9, 2012

Estimating the Tax Costs of ‘Obamacare’

May 7, 2012

Louisiana Considers “Amazon Tax”: Target is In-State Marketers

April 30, 2012

Illinois “Amazon Tax” Ruled Unconstitutional

April 26, 2012

Testimony on the Proper Role of Congress in State Taxation

April 25, 2012

Connecticut Court Rules that Non-Resident Scholastic Inc. is Subject to Sales Tax

March 30, 2012

Wrap Up on Today’s Testimony on the Unconstitutionality of the Individual Mandate

March 29, 2012

Supreme Court Justices Express Skepticism of Claim that Health Care Mandate is a Tax

March 27, 2012

Thoughts on the Health Care Case Thus Far

March 27, 2012

How Is the Patient Protection and Affordable Care Act Paid For?

March 23, 2012

New Jersey Hits Maryland Company With Tax For Allowing Telecommuting

March 20, 2012

Supreme Court Hears Challenge to Arbitrary Tax Refund Policy

March 1, 2012

The Health Care Individual Mandate is Beyond Congress’s Taxing Power

February 13, 2012

Tax Foundation Brief: Health Care Individual Mandate Beyond Congress’s Taxing Power

February 13, 2012

Internet Taxation Trends and Options

February 11, 2012

New Podcast: National Taxpayer Advocate Nina Olson

January 30, 2012

Taxpayers Who Pay a Cancelled Tax Should Get Refunds: Armour v. City of Indianapolis

January 5, 2012

The Payroll Tax Debate Was Predictable. Which Makes Today’s Gridlock Even Worse.

December 21, 2011