A Site Value Tax for Ireland: Approach, Design and Implementation

Ireland’s Memorandum of Understanding (MoU) with the EU/IMF requires government to introduce a recurring annual property tax. While the MoU has not specified the precise form this new taxation measure will adopt, commitments in the National Recovery Plan 2011-2014 and Fine Gael/Labour Programme for Government have pointed towards the introduction of an annual Site Value Tax (SVT). Budget 2011 suggested that the yield from this tax source would grow from €180m in 2012 to reach €530m in 2014. Similarly the MoU commits government to raising additional taxation revenues of €1.5bn in 2012 and €1.1bn in 2013 with both to be partly funded by a property tax and increases to that tax. To date assessments of the feasibility of a SVT (by the Commission of Taxation and the Department of Finance) have pointed towards a series of practical difficulties associated with its introduction. This paper outlines a proposal to overcome these difficulties and to introduce a credible, fair and reliable annual SVT from January 2013. The paper uses the land registry database of the Property Registration Authority of Ireland (PRAI) to outline the structure and administration of a SVT.Taxation, Property, Fiscal Policy, Ireland

Special Lagrangian submanifolds of log Calabi-Yau manifolds

We study the existence of special Lagrangian submanifolds of log Calabi-Yau manifolds equipped with the complete Ricci-flat Kähler metric constructed by Tian-Yau. We prove that if X is a Tian-Yau manifold, and if the compact Calabi-Yau manifold at infinty admits a single special Lagrangian, then X admits infinitely many disjoint special Lagrangians. In complex dimension 2, we prove that if Y is a del Pezzo surface, or a rational elliptic surface, and D∈|−KY| is a smooth divisor with D2=d, then X=Y∖D admits a special Lagrangian torus fibration, as conjectured by Strominger-Yau-Zaslow and Auroux. In fact, we show that X admits twin special Lagrangian fibrations, confirming a prediction of Leung-Yau. In the special case that Y is a rational elliptic surface, or Y=ℙ2 we identify the singular fibers for generic data, thereby confirming two conjectures of Auroux. Finally, we prove that after a hyper-Kähler rotation, X can be compactified to the complement of a Kodaira type Id fiber appearing as a singular fiber in a rational elliptic surface πˇ:Yˇ→ℙ1.https://arxiv.org/abs/1904.08363First author draf

Special Lagrangian submanifolds of log Calabi-Yau manifolds

We study the existence of special Lagrangian submanifolds of log Calabi-Yau manifolds equipped with the complete Ricci-flat K\"ahler metric constructed by Tian-Yau. We prove that if $X$ is a Tian-Yau manifold, and if the compact Calabi-Yau manifold at infinty admits a single special Lagrangian, then $X$ admits infinitely many disjoint special Lagrangians. In complex dimension $2$, we prove that if $Y$ is a del Pezzo surface, or a rational elliptic surface, and $D\in |-K_{Y}|$ is a smooth divisor with $D^2=d$, then $X= Y\backslash D$ admits a special Lagrangian torus fibration, as conjectured by Strominger-Yau-Zaslow and Auroux. In fact, we show that $X$ admits twin special Lagrangian fibrations, confirming a prediction of Leung-Yau. In the special case that $Y$ is a rational elliptic surface, or $Y= \mathbb{P}^2$ we identify the singular fibers for generic data, thereby confirming two conjectures of Auroux. Finally, we prove that after a hyper-K\"ahler rotation, $X$ can be compactified to the complement of a Kodaira type $I_{d}$ fiber appearing as a singular fiber in a rational elliptic surface $\check{\pi}: \check{Y}\rightarrow \mathbb{P}^1$.Comment: 70 pages. Updates and improvements. To appear in Duke Mathematical Journa

Changing an Unfavorable Employment Reputation: A Longitudinal Examination

Although a favorable employment reputation plays an important role in generating a large and qualified pool of job applicants for an organization (Rynes & Cable, 2003), little research has investigated whether organizations can improve applicants’ existing unfavorable employment reputation perceptions. Results from a four-week longitudinal experiment using 222 student job seekers revealed that participants’ employment reputation perceptions improved after exposure to recruitment practices and followed diminishing returns trajectories over time. High information recruitment practices (e.g., personal communication from a recruiter) from both single and multiple sources were more effective for changing unfavorable employment reputation perceptions than repeated mere exposure to the organization (i.e., exposure to only the company logo), and high information practices from multiple sources were the most effective overall. Finally, participants reporting less familiarity with the organization experienced greater reputation change across the four weeks, but only for participants in the mere exposure condition