Tracey M. Roberts

Samford University, Cumberland School of Law

Professor of Law

800 Lakeshore Drive

Birmingham, AL 35229

United States

http://www.samford.edu/cumberlandlaw/directory/Roberts-Tracey

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 46,296

SSRN RANKINGS

Top 46,296

in Total Papers Downloads

2,305

TOTAL CITATIONS

5

Ideas:
“  The Inflation Reduction Act of 2022 provided an additional 10% or 20% investment tax credit (ITC) for certain solar and wind facilities sited in low-income communities. Both Alabama (in particular, the Black Belt region) and Kentucky (in particular, the Eastern Mountains and Coal Fields region) have substantial populations that meet all of the criteria for these bonus credits. On September 4, the Department of Treasury reported that in 2023 nearly $3.5 billion was invested in over 49,000 solar installations through the Low-Income Communities Bonus Credit Program. Neither state received *any* allocation of bonus credits in 2023. My article, 'Low-Income Community Bonus Credit Impediments in Alabama and Kentucky,' explores the impediments to bonus funding in these states.  ”

Scholarly Papers (12)

1.

Innovations in Governance: A Functional Typology of Private Governance Institutions

22 Duke Environmental Law & Policy Forum 67-144 (2011) , University of Louisville School of Law Legal Studies Research Paper Series No. 2013-01
Number of pages: 79 Posted: 12 Oct 2010 Last Revised: 25 Jan 2013
Tracey M. Roberts
Samford University, Cumberland School of Law
Downloads 371 (171,542)
Citation 1

Abstract:

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private governance institutions, common pool resources, tragedy of the commons, anti-commons, regulatory fragmentation, externalities, social costs, best briber, least cost avoider, Rule 4

2.

Brackets: A Historical Perspective

108:3 Northwestern Law Review 925 (2014)
Number of pages: 30 Posted: 27 Sep 2013 Last Revised: 12 Jul 2023
Tracey M. Roberts
Samford University, Cumberland School of Law
Downloads 347 (184,604)

Abstract:

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Income Tax, Tax, History, Flat Tax, Progressivity, Millionaire Surtax, Empirical Research

3.

Picking Winners and Losers: A Structural Examination of Tax Subsidies to the Energy Industry

Columbia Journal of Environmental Law Vol. 41, No. 1, 63-137 (Winter 2016).
Number of pages: 75 Posted: 08 Sep 2015 Last Revised: 19 May 2016
Tracey M. Roberts
Samford University, Cumberland School of Law
Downloads 343 (187,000)
Citation 2

Abstract:

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tax, tax subsidies, renewable energy, fossil fuels, legislation

4.

The Rise of Rule Four Institutions: Voluntary Standards, Certification and Labeling Systems

Ecology Law Quarterly, Vol. 40, No. 2, 2013, University of Louisville School of Law Legal Studies Research Paper Series No. 2011-16
Number of pages: 49 Posted: 28 Sep 2011 Last Revised: 27 Oct 2013
Tracey M. Roberts
Samford University, Cumberland School of Law
Downloads 263 (247,321)
Citation 2

Abstract:

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private governance institutions, regulatory standards setting institutions, non-state market driven systems, eco-labels, Rule 4, Coase, Calabresi, Toxic Substances Control Act, National Organic Program

5.

Stranded Assets and Efficient Pricing for Regulated Utilities: A Federal Tax Solution

11 Columbia Journal of Tax Law 1 (2019)
Number of pages: 56 Posted: 25 Feb 2020 Last Revised: 16 Jul 2020
Tracey M. Roberts
Samford University, Cumberland School of Law
Downloads 243 (267,776)

Abstract:

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energy, public utilities, investor operated utilities, fossil fuels, coal-fired power, natural gas-fired power, stranded assets, accumulated deferred income taxes, accelerated depreciation, externalities, efficiency, environment, climate change

6.

A Man for His Era and for Ours: Cordell Hull, Father of the Federal Income Tax

53.1 Cumberland Law Review 41 (2022)
Number of pages: 36 Posted: 27 Mar 2023 Last Revised: 30 May 2023
Tracey M. Roberts
Samford University, Cumberland School of Law
Downloads 227 (287,413)

Abstract:

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Federal Income Tax, Tax Policy, Tariff, Excise Tax, Tax History

7.

Mitigating the Distributional Impacts of Climate Change Policy

Washington & Lee Law Review, Vol. 67, p. 209, 2010, University of Louisville School of Law Legal Studies Research Paper Series No. 2010-08
Number of pages: 129 Posted: 17 Sep 2009 Last Revised: 04 May 2010
Tracey M. Roberts
Samford University, Cumberland School of Law
Downloads 160 (393,722)

Abstract:

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climate change, global warming, incidence, distributional impacts, equity efficiency debate, income tax, refundable tax credits

8.

Greenbacks for the Green New Deal

17 Pittsburgh Tax Review 53 (2019)
Number of pages: 52 Posted: 26 Sep 2019 Last Revised: 22 Dec 2020
Tracey M. Roberts
Samford University, Cumberland School of Law
Downloads 132 (460,599)

Abstract:

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Green New Deal, choice of instrument, financing, funding, green taxation, carbon tax, tax-and-dividend

9.

The Constitutional Grounding for Environmental Taxation in the United States

Aspectos Constitucionales Controvertidos De La Tributación Ambiental/Controversial Constitutional Aspects of Environmental Taxation, Rodolfo Boix, ed. (2017)
Number of pages: 15 Posted: 30 Nov 2017 Last Revised: 11 May 2019
Tracey M. Roberts
Samford University, Cumberland School of Law
Downloads 123 (486,928)

Abstract:

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environmental taxation, constitution, taxing power, commerce clause

10.

Tax Relief for Domestic Violence Survivors

22:2 Domestic Violence Report 19 (December/January 2017)
Number of pages: 6 Posted: 07 Feb 2017 Last Revised: 30 Jun 2017
Tracey M. Roberts
Samford University, Cumberland School of Law
Downloads 59 (767,488)

Abstract:

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income tax, joint and several liability, domestic violence, innocent spouse relief, allocation of deficiency, equitable relief

11.

The Tax Trench Deepens

Number of pages: 30 Posted: 27 Mar 2025 Last Revised: 14 Apr 2025
Tracey M. Roberts
Samford University, Cumberland School of Law
Downloads 37 (1,052,048)

Abstract:

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taxation, regulation, public benefits, budget reconciliation, administrative law, Loper Bright, Corner Post, Jarkesy

12.

Whiskey, Women and Tax: The Unexpected and Interlocking History of the 16th, 18th and 19th Amendments

Posted: 07 Dec 2020
Tracey M. Roberts
Samford University, Cumberland School of Law

Abstract:

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Federal Income Tax, Women's Suffrage, Prohibition, U.S. Constitution, 16th Amendment, 18th Amendment, 19th Amendment