معرفی
Tracey M. Roberts is a Professor of Law at Cumberland School of Law, Samford University. Her expertise spans Taxation, Tax Policy, Environmental Law, Property Law, and Real Estate Development. She holds degrees from Harvard University (AB), Vanderbilt School of Law (JD), and New York University School of Law (LLM). Prior to academia, she practiced commercial real estate and affordable housing law, specializing in tax credit financing and sustainable development.
Prof. Roberts has taught at institutions including the University of Louisville, University of South Carolina, Seattle University, and UC Hastings. Her research focuses on the intersection of tax law with environmental policy, climate change, and energy sectors. Notable works include analyses of the Inflation Reduction Act’s tax provisions and climate policy frameworks.
Her recent articles (2025) critique tax policy reforms and energy subsidies, while earlier works address stranded assets in utilities and green taxation. She actively reviews tax scholarship, emphasizing transparency in nonprofit political activities and constitutional underpinnings of taxation.
Leveraging interdisciplinary approaches, her work bridges legal, economic, and environmental disciplines to address systemic issues in taxation and sustainable governance.
