Teaching and Research Interests
Taxation, Tax Policy, Property, Housing, Real Estate Development and Environmental Law
Teaching Responsibilities
Federal Income Taxation, Corporate Taxation, Partnership Taxation, Tax Policy, Real Property, Environmental Law, and Climate Change Impacts, Law and Policy
Practice Experience
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.
Teaching Experience
Roberts has taught a variety of tax, property and environmental law courses at the University of Louisville Louis D. Brandeis School of Law, the University of South Carolina School of Law, Seattle University School of Law and the University of California Hastings College of the Law.
Degrees and Certifications
- Postgraduate Diploma in Theology and Religion, Oxford University, anticipated June 2025
- LLM in Taxation, New York University School of Law, 2009
- JD, Vanderbilt School of Law, 1994
- AB, Harvard University, 1988
Publications
Book
- Tax Law and the Environment (Roberta Mann & Tracey Roberts, eds., Lexington Books, 2018)
Book Chapters
- Taxation, Creation, and Our Duty of Care, in RENDER UNTO CAESAR (Andrew Hayashi and Alan Calhoun, eds., forthcoming 2025).
- Subsidies and the Environment, in Policy Instruments in Environmental Law (Kenneth Richards & Josephine van Zeben, eds., Edward Elgar, 2020)
- The World Trade Organization and Renewable Energy, in Tax Law and the Environment (Roberta Mann & Tracey Roberts, eds., Lexington Books, 2018)
- 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)
Articles
- The Long and Winding Road: The Inflation Reduction Act’s Energy and Environmental Tax Credits, 78:1 NAT’L TAX J. ___ (forthcoming 2025) (co-authored with Roberta F. Mann).
- The Tax Trench Deepens, 28:2 FL. TAX REV. ___ (forthcoming 2025).
- 53.1 Cumb. L. Rev 41 (2022).
- , 11:1 Columb. J. Tax L. 1 (2019).
- , 17 Pitt. Tax Rev. 39 (2019).
- 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)
- , 41 Colum. J. Envtl L. 63 (2016), republished in Environmental Taxation and the Law 225 (Janet E. Milne, ed. 2017)
- , 108 Nw. U. L. Rev. 925 (2014)
- , 40 Ecology L. Q. 101 (2013)
- , 22 Duke Envtl L. & Pol’y Forum 67 (2011)
- , 67 Wash. & Lee L. Rev. 209 (2010)
- 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)
- Nurses' Duty of Care at Discharge, 96 AORN J. 126 (1996) (with Susan Ziel)
Other Publications
TaxProf Blog Social Science Research Network Tax Review and Roundup:
- , May 17, 2024
- , March 29, 2024
- , Feb. 9, 2024
- , Dec. 22, 2023
- , Sept. 29, 2023
- , Aug. 18, 2023
- , June 30, 2023
- May 5, 2023
- , March 17, 2023
- ., Jan. 23, 2023
- , Dec. 9, 2022
- , Oct. 28, 2022
- , Aug. 23, 2022
- , June 3, 2022
- , April 8, 2022
- , Feb. 11, 2022
- Jan. 7, 2022
- , Oct. 1, 2021
- , Aug. 20, 2021
- , June 11, 2021
- , April 23, 2021
- , Oct. 23, 2020
Bar Admissions
- Georgia
- Colorado