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

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

Scholastic Books Faces State Tax Overreaching

May 15, 2012

Congress May Vote on Bill Limiting State Taxation of Business Travelers

May 15, 2012

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