Tracey M. Roberts
Samford University, Cumberland School of Law
800 Lakeshore Dr.
Birmingham, AL 35229
in Total Papers Downloads
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. ”