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 34,384

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Top 34,384

in Total Papers Downloads

2,564

SSRN CITATIONS

3

CROSSREF CITATIONS

3

Ideas:
“  My next article will make The Procedural and Budgetary Case for a Carbon Tax. Given outstanding deficits and following the passage of $2 trillion in spending under the CARES Act to address the economic recession induced by COVID-19 and the rising federal debt resulting from the Tax Cuts and Jobs Act of 2017, a carbon tax may be our only option as a matter of legislative procedure. The carbon tax is the instrument that is both a tax and a regulatory instrument it can both bypass a Senate filibuster and the budgetary limitations imposed under the Byrd Rule.  ”

Scholarly Papers (12)

1.

Common Sense Recommendations for the Application of Tax Law to Digital Assets

U of Colorado Law Legal Studies Research Paper #23-22, Wayne State University Law School Research Paper No. 2023-22
Number of pages: 19 Posted: 16 Oct 2023 Last Revised: 04 Dec 2023
Wayne State University Law School, George Washington University Law School, University of Kentucky J. David Rosenberg College of Law, Loyola University Chicago School of Law, Yeshiva University - Benjamin N. Cardozo School of Law, Texas Tech University School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, St. Mary's University School of Law, Cornell University - Samuel Curtis Johnson Graduate School of Management, Falcon Rappaport & Berkman LLP, Polygon Advisory Group, University of Mississippi - School of Law, North Carolina State University - Department of Accounting, University of California, Berkeley, Haas School of Business, Institue for Business and Social Impact, Crayon Advisory, LLC, Yeshiva University - Benjamin N. Cardozo School of Law, University of San Diego School of Law, University of Florida - Department of Finance, Insurance and Real Estate, University of Florida College of Law, University of California, Irvine School of Law, Southern Methodist University - Dedman School of Law, University of Cincinnati - College of Law, University of Iowa, MDM Financial Services, Gonzaga University - School of Law, Saint Louis University - School of Law, University of Colorado Law School, National University of Singapore (NUS), Columbia University - Law School, Samford University, Cumberland School of Law, Saint Louis University School of Law and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 598 (79,059)

Abstract:

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Digital Assets, Public Policy, Joint Committee on Taxation, Tax, Law, Internal Revenue Service, Cryptocurrency

2.

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 343 (152,218)
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

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 328 (159,754)
Citation 2

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

4.

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 320 (163,986)

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

5.

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 227 (231,870)
Citation 1

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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

6.

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 193 (269,183)

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

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 152 (330,721)

Abstract:

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

8.

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 133 (367,545)

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

9.

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 122 (392,317)

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

10.

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 99 (455,682)

Abstract:

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environmental taxation, constitution, taxing power, commerce clause

11.

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 49 (667,031)

Abstract:

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

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

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