The Tax Foundation

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Tax Law

The Tax Foundation's Center for Legal Reform files amicus curiae ("friend of the court") briefs in key court cases, as well as monitors, analyzes, and develops innovative ideas in tax law, with the goal of educating courts about economics and taxpayer protections.

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. By explaining complex tax legal reform issues to policymakers, the media, state groups, and the public, we encourage judicial and policy decisions that protect taxpayers and promote sound tax policy in federal and state law.

Specifically, our legal team focuses on cases involving one or more of the following areas:

Competitive Neutrality - States should not impair our national market with protectionist barriers. While states can attract investment with pro-growth policies, they cannot discriminate by taxing out-of-state activity while exempting identical in-state activity.
Taxes and Fees - Many states have additional taxpayer safeguards for legislation that raises taxes, but in an effort to evade these safeguards, politicians are playing a word game. Any assessment that raises money in excess of what is needed to defray costs is a tax.
Nexus and Multiple Taxation - So long as tax systems are defined by geography, tax assessment must be based on physical presence within geographic lines. A single transaction should not be subject to multiple taxation or burdensome calculation, assessment, or payment obligations.
Following the Rules - Entities imposing taxes and fees should treat like parties alike, with rules that are simple, transparent, stable, and neutral. There should be taxpayer protection provisions and they should be followed. The focus of taxes must be on raising revenue, not micromanaging decisions made by free people in the marketplace.

Read more about court cases in which the Tax Foundation has filed briefs. Click here for the latest blog posts on tax law, and click here for longer articles about tax law.

For information about our clerkship program, click here.

Additional questions about tax law? Contact us at (202) 464-6200.

Publications from The Tax Foundation