Tracey M. Roberts
Cumberland School of Law, Samford University
800 Lakeshore Dr.
Birmingham, AL 35229
in Total Papers Downloads
Ideas:“ I am currently working on two articles. The first, Choice of Instruments, Efficiency and the WTO, examines the interaction between the different instruments governments have used to transition away from fossil fuels and toward renewable energy and commitments under multilateral trade agreements. The article identifies institutional biases in World Trade Organization agreements that undercut effective and efficient environmental regulation and outlines several levels of reforms that would render the dispute resolution process and the institution more effective, efficient and fair. The second article asks “How Significant Are Fossil Fuel Stranded Assets in the United States?” The article argues that accelerated tax depreciation and other cost recovery provisions in the U.S. Income Tax have left fewer assets to be “stranded” and identifies accumulated deferred income taxes and their returns as partial insurance against risk of loss. ”