Tracey M. Roberts

Cumberland School of Law, Samford University

Visiting Profssor

800 Lakeshore Dr.

Birmingham, AL 35229

United States

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 34,545

SSRN RANKINGS

Top 34,545

in Total Papers Downloads

1,077

CITATIONS

0

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.  ”

Scholarly Papers (7)

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
Cumberland School of Law, Samford University
Downloads 264 (88,246)

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

103:3 Northwestern University Law Review 925 (2014).
Number of pages: 34 Posted: 27 Sep 2013 Last Revised: 09 Aug 2014
Tracey M. Roberts
Cumberland School of Law, Samford University
Downloads 168 (120,323)

Abstract:

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

3.

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
Cumberland School of Law, Samford University
Downloads 136 (156,934)

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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

4.

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
Cumberland School of Law, Samford University
Downloads 115 (197,264)

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

5.

The Constitutional Grounding for Environmental Taxation in the United States

Forthcoming, Controversies in Constitutional Aspects of Environmental Taxation (Rodolfo Salassa Boix, Ed., 2018).
Number of pages: 15 Posted: 30 Nov 2017
Tracey M. Roberts
Cumberland School of Law, Samford University
Downloads 0 (435,612)

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environmental taxation, constitution, taxing power, commerce clause

6.

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
Cumberland School of Law, Samford University
Downloads 0 (508,714)

Abstract:

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

7.

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
Cumberland School of Law, Samford University
Downloads 0 (112,641)

Abstract:

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