Research Areas
Taxpayer Protections
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.
Additional questions about taxpayer protections or any other are of tax law? Contact us at (202) 464-6200.
Articles from the Tax Foundation
- National Taxpayer Advocate Nina Olson, January 26, 2012
- Taxpayers Who Pay a Cancelled Tax Should Get Refunds: Armour v. City of Indianapolis, by Joseph Henchman, January 5, 2012
- George Runner of the California Board of Equalization, September 29, 2011
- Supreme Court Considers Whether Sales Tax Exemptions Can Be Discriminatory Taxes, by Joseph Henchman, September 13, 2010
- Paul Frankel of Morrison & Foerster: Retroactivity and Retained Refunds, July 7, 2010
- Estuardo Ardon vs. City of Los Angeles, by Edward M. Teyssier and Joseph Henchman, July 1, 2010
- Permitting Class Refund Actions Protects California Taxpayers Against Illegal Taxes: Ardon v. City of Los Angeles, by Joseph Henchman and Arushi Sharma, July 1, 2010
- Virginia Constitution Requires Uniform Distribution of the Metrorail Tax Burden in Fairfax County (FFW Enterprises v. Fairfax County and the Board of Supervisors of Fairfax County ), by Joseph Henchman and Arushi Sharma, June 3, 2010
- Virginia Constitution Requires Uniform Distribution of the Metrorail Tax Burden in Fairfax County: FFW Enterprises v. Fairfax County and the Board of Supervisors of Fairfax County, by Patrick M. McSweeney and Joseph Henchman, June 1, 2010
- From the House That Ruth Built to the House the IRS Built, by Travis Greaves and Joseph Henchman, April 6, 2009
- Testimony before Maryland Legislature on Tax Increase Supermajority Requirements, by Joseph Henchman, March 5, 2009
- Permitting Class Refund Actions Is Key to Effective Challenges of Illegal Taxes: Ardon v. City of Los Angeles, by Joseph Henchman and Travis Greaves, November 24, 2008
- Urging California Court of Appeal to Permit Class Refund Actions in Challenges of Illegal Local Taxes-- Ardon v. City of Los Angeles, by Edward M. Teyssier and Joseph Henchman, November 14, 2008
- Case Presents Opportunity to Ensure Uniform Application of Tax Code and Prevent Harm to Taxpayers, by Joseph Henchman and Matthew Reddington, April 28, 2008
- Supreme Court Backs Railroad, Throws Out Tax Assessment, by Joseph Henchman, March 1, 2008
- Virginia Supreme Court Considers Taxpayer Protections in NVTA Tax Case, by Joseph Henchman, February 13, 2008
- Asking the U.S. Supreme Court to Rein in IRS Penalties on Struggling Businesses--Staff IT, Inc., v. United States, by Chris Atkins and George W. Connelly, September 20, 2007
- Protecting Taxpayers From Discriminatory Taxes at the U.S. Supreme Court: CSX Transportation, Inc. v. State Board of Equalization of Georgia, by Brian E. Bailey and Chris Atkins, July 30, 2007
- An Analysis of Misleading Attacks on Colorado's Taxpayer Bill of Rights, by Chris Atkins, March 25, 2005
- Montana Corporate Tax Disclosure Lawsuit is Built on Shaky Foundations, by Chris Atkins, March 22, 2005