Tracey M. Roberts

Samford University, Cumberland School of Law

Associate Professor

800 Lakeshore Dr.

Birmingham, AL 35229

United States

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

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 36,431

SSRN RANKINGS

Top 36,431

in Total Papers Downloads

1,397

SSRN CITATIONS

2

CROSSREF CITATIONS

3

Ideas:
“  My next project is called "Whiskey, Women and Tax ." This article recounts the complex and interlocking history of women’s suffrage, prohibition, and the federal income tax and the passage of the 16th, 18th and 19th Amendments.  ”

Scholarly Papers (9)

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 301 (112,995)
Citation 1

Abstract:

Loading...

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.

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 275 (124,317)
Citation 1

Abstract:

Loading...

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

3.

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
Samford University, Cumberland School of Law
Downloads 253 (135,525)

Abstract:

Loading...

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

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 188 (179,598)
Citation 1

Abstract:

Loading...

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.

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 131 (242,933)

Abstract:

Loading...

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

6.

Greenbacks for the Green New Deal

Pittsburgh Tax Review, Forthcoming
Number of pages: 52 Posted: 26 Sep 2019 Last Revised: 03 Dec 2019
Tracey M. Roberts
Samford University, Cumberland School of Law
Downloads 86 (324,540)

Abstract:

Loading...

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

7.

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 82 (334,095)

Abstract:

Loading...

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

8.

The Constitutional Grounding for Environmental Taxation in the United States

Aspectos Constitucionales Controvertidos De La TributaciĆ³n 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 56 (409,405)

Abstract:

Loading...

environmental taxation, constitution, taxing power, commerce clause

9.

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 25 (546,823)

Abstract:

Loading...

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