About
Professor Tracey Roberts serves at Cumberland School of Law, Samford University, specializing in tax law, public policy, and legal history. His work bridges historical analysis with contemporary issues like environmental taxation and energy policy. Recent research focuses on federal tax system evolution, climate policy, and subsidy design.
Key contributions include analyzing Cordell Hull’s role in establishing the federal income tax and exploring modern challenges in tax law applications for digital assets and renewable energy. His interdisciplinary approach addresses intersections between taxation, constitutional law, and social equity.
Publications span tax reform, energy policy design, and historical legal studies. Notable works include critical examinations of the Inflation Reduction Act’s environmental provisions and structural critiques of energy industry subsidies. Current research emphasizes equitable taxation frameworks for addressing climate change and economic inequality.
Labs/Teams: Active in Cumberland Law’s academic programs and research initiatives, though specific lab affiliations aren’t detailed in available texts.
