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

10

DOWNLOADS
Rank 38,636

SSRN RANKINGS

Top 38,636

in Total Papers Downloads

1,500

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 (10)

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 309 (121,357)
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

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 284 (132,713)
Citation 2

Abstract:

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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 264 (143,083)

Abstract:

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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 193 (192,861)
Citation 1

Abstract:

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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

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 132 (264,902)

Abstract:

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

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 129 (269,531)

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.

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 93 (337,717)

Abstract:

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

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 65 (414,976)

Abstract:

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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 31 (558,596)

Abstract:

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

10.

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

Abstract:

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