Teaching and Research Interests
Taxation, Tax Policy, Property, Real Estate Development and Environmental Law
Federal Income Taxation, Corporate Taxation, Partnership Taxation, Tax Policy, Tax Practicum, Real Property, Environmental Law
Professor Tracey M. Roberts practiced law for 14 years, primarily in the area of commercial real estate and affordable housing, specializing in tax credit financing, mixed-use real estate development and sustainable land use planning at Alston & Bird LLP and Arnall Golden Gregory LLP in Atlanta, Georgia, and at Jacobs Chase in Denver, Colorado. She also developed technology projects for four years for Atlanta Legal Aid and Georgia Legal Services Program to expand access to legal information and legal services.
Roberts has taught a variety of tax, property and environmental law courses at the University of Louisville, University of South Carolina, Seattle University and the University of California, Hastings College of the Law.
Degrees and Certifications
- LL.M. in Taxation, New York University School of Law, 2009
- J.D., Vanderbilt School of Law, 1994
- A.B., Harvard University, 1988
- Tax Law and the Environment (Roberta Mann & Tracey Roberts, eds., Lexington Books, 2018)
Subsidies and the Environment, in Policy Instruments in Environmental Law (Kenneth Richards & Josephine van Zeben, eds., Edward Elgar, forthcoming 2019)
The World Trade Organization and Renewable Energy, in Tax Law and the Environment (Roberta Mann & Tracey Roberts, eds., Lexington Books, 2018)
The Constitutional Grounding for Environmental Taxation in the United States in Aspectos constitucionales controvertidos de la tributación ambiental (Controversies in Constitutional Aspects of Environmental Taxation) (Rodolfo Salassa Boix, ed. 2017)
U.S. “Support” for Renewable Energy, in La protección ambiental a través del Derecho fiscal (Rodolfo Salassa Boix, ed., 2015)
Voluntary Standards, Certification and Labeling Systems: Enhancing Efficiency Through Trade of Entitlements, in Market Instruments and Sustainable Economy (Ana Yábar Sterling & Pedro M. Herrera eds., 2012)
Stranded Assets and Efficient Pricing for Regulated Utilities: A Federal Tax Solution, 11:1 Columb. J. Tax L. 1 (2019).
Greenbacks for the Green New Deal, 17 Pitt. Tax Rev. 39 (2019).
Picking Winners and Losers: Examining the Structure of Tax Subsidies for the Energy Industry, 41 Colum. J. Envtl L. 63 (2016), republished in Environmental Taxation and the Law 225 (Janet E. Milne, ed. 2017)
Brackets: A Historical Perspective, 108 Nw. U. L. Rev. 925 (2014)
The Rise of Rule 4 Institutions: Voluntary Standards, Certification and Labeling Systems, 40 Ecology L. Q. 101 (2013)
Innovations in Governance: A Functional Typology of Private Governance Institutions, 22 Duke Envtl L. & Pol’y Forum 67 (2011)
Mitigating the Distributional Impacts of Climate Change Policy, 67 Wash. & Lee L. Rev. 209 (2010)
- Tax Relief for Domestic Violence Survivors, Domestic Violence Rep. 19 (Dec./Jan. 2017), updated and republished in 11:1 Fam. & Intimate Partner Violence Q. 49 (2018)
- Web-Based Tools to Enhance Access to Legal Services, 9 GA. B.J. 46 (Dec. 2003)
- Greedy for the Needy (The Atlanta Associates’ Campaign for Legal Services): A Model for Associate-Level Fundraising, 15 Mgmt. Information Exch. J. 23 – 29 (2001)