The Jock Tax Contest: Professional Athletes Vs. The States - Background And Current Developments

Opening day of the Major League Baseball?s 2002 season fell on April 1 of that year. After the National Anthem was sung, the crowd applauded as the New York Mets took the field, and the umpire yelled, “play ball.” The State of New York also cheered. Why? New York, like a number of other states and localities, imposes an income tax on athletes that visit its borders. So, when Tex- as Rangers shortstop, Alex Rodriguez, the highest paid baseball player during the 2002 season with a salary of $22 million, played 4 regular season games in the Big Apple, he incurred a tax liability of approximately$34,250. This state income taxation of nonresident professional athletes is commonly referred to as “the jock tax.” This paper introduces the reader to the jock tax beginning with a brief explanation of state income taxes, continuing with a discussion of its complexi- ties and historical/current issues faced by athletes, teams and the states through implementation of the tax. The paper concludes with the broader implications of a state or local taxing jurisdiction's powers to tax its nonresident visitors.

Normalizers of tori

We determine the groups which can appear as the normalizer of a maximal torus in a connected 2-compact group. The technique depends on using ideas of Tits to give a novel description of the normalizer of the torus in a connected compact Lie group, and then showing that this description can be extended to the 2-compact case.Comment: Published by Geometry and Topology at http://www.maths.warwick.ac.uk/gt/GTVol9/paper31.abs.htm

Nuclear Physics Neutrino PreTown Meeting: Summary and Recommendations

In preparation for the nuclear physics Long Range Plan exercise, a group of 104 neutrino physicists met in Seattle September 21-23 to discuss both the present state of the field and the new opportunities of the next decade. This report summarizes the conclusions of that meeting and presents its recommendations. Further information is available at the workshop's web site. This report will be further reviewed at the upcoming Oakland Town Meeting.Comment: Latex, 31 pages. This version has been updated to include final Comments from the working group

Observed Coupling of the Mesosphere Inversion Layer to the Thermal Tidal Structure

Rayleigh lidar observations of mesosphere temperature profiles obtained from 40 to ∼100 km from Logan, Utah (41.7, 111.8 W, altitude, 1.9 km) over 10 nights in late February, 1995, revealed an interesting development between 60 to 75 km of a winter mesosphere inversion layer with an amplitude of ∼20–30 K and a downward phase progression of ∼1 km/hr. The data also showed two altitude regions exhibiting significant cooling of 10–30 K in extent. These were located below and above the peak of the inversion layer, respectively, at altitudes of ∼50–55 km and ∼70–80 km. When these results were compared with the predictions of a global wave scale model (GSWM), the observed thermal mesosphere structure is similar to the computed composite tidal structure based upon the semi‐diurnal and diurnal tides with the exception that observed amplitudes of heating and cooling are ∼10x larger than predicted GSWM values. We suggest that these events over Utah are caused through a localized mechanism involving the coupling of gravity waves to the mesopause tidal structure

A pulsed, mono-energetic and angular-selective UV photo-electron source for the commissioning of the KATRIN experiment

The KATRIN experiment aims to determine the neutrino mass scale with a sensitivity of 200 meV/c^2 (90% C.L.) by a precision measurement of the shape of the tritium $\beta$-spectrum in the endpoint region. The energy analysis of the decay electrons is achieved by a MAC-E filter spectrometer. To determine the transmission properties of the KATRIN main spectrometer, a mono-energetic and angular-selective electron source has been developed. In preparation for the second commissioning phase of the main spectrometer, a measurement phase was carried out at the KATRIN monitor spectrometer where the device was operated in a MAC-E filter setup for testing. The results of these measurements are compared with simulations using the particle-tracking software "Kassiopeia", which was developed in the KATRIN collaboration over recent years.Comment: 19 pages, 16 figures, submitted to European Physical Journal

Experimental constraints on a dark matter origin for the DAMA annual modulation effect

A claim for evidence of dark matter interactions in the DAMA experiment has been recently reinforced. We employ a new type of germanium detector to conclusively rule out a standard isothermal galactic halo of Weakly Interacting Massive Particles (WIMPs) as the explanation for the annual modulation effect leading to the claim. Bounds are similarly imposed on a suggestion that dark pseudoscalars mightlead to the effect. We describe the sensitivity to light dark matter particles achievable with our device, in particular to Next-to-Minimal Supersymmetric Model candidates.Comment: v4: introduces recent results from arXiv:0807.3279 and arXiv:0807.2926. Sensitivity to pseudoscalars is revised in light of the first. Discussion on the subject adde

Solar Fusion Cross Sections

We review and analyze the available information for nuclear fusion cross sections that are most important for solar energy generation and solar neutrino production. We provide best values for the low-energy cross-section factors and, wherever possible, estimates of the uncertainties. We also describe the most important experiments and calculations that are required in order to improve our knowledge of solar fusion rates.Comment: LaTeX file, 48 pages (figures not included). To appear in Rev. Mod. Phys., 10/98. All authors now listed. Full postscript version with figures available at http://www.sns.ias.edu/~jnb/Papers/Preprints/nuclearfusion.htm

Results from a Search for Light-Mass Dark Matter with a P-type Point Contact Germanium Detector

We report on several features present in the energy spectrum from an ultra low-noise germanium detector operated at 2,100 m.w.e. By implementing a new technique able to reject surface events, a number of cosmogenic peaks can be observed for the first time. We discuss several possible causes for an irreducible excess of bulk-like events below 3 keVee, including a dark matter candidate common to the DAMA/LIBRA annual modulation effect, the hint of a signal in CDMS, and phenomenological predictions. Improved constraints are placed on a cosmological origin for the DAMA/LIBRA effect.Comment: 4 pages, 4 figures. v2: submitted version. Minimal changes in wording, one reference adde

Contamination Control and Assay Results for the Majorana Demonstrator Ultra Clean Components

The MAJORANA DEMONSTRATOR is a neutrinoless double beta decay experiment utilizing enriched Ge-76 detectors in 2 separate modules inside of a common solid shield at the Sanford Underground Research Facility. The DEMONSTRATOR has utilized world leading assay sensitivities to develop clean materials and processes for producing ultra-pure copper and plastic components. This experiment is now operating, and initial data provide new insights into the success of cleaning and processing. Post production copper assays after the completion of Module 1 showed an increase in U and Th contamination in finished parts compared to starting bulk material. A revised cleaning method and additional round of surface contamination studies prior to Module 2 construction have provided evidence that more rigorous process control can reduce surface contamination. This article describes the assay results and discuss further studies to take advantage of assay capabilities for the purpose of maintaining ultra clean fabrication and process design.Comment: Proceedings of Low Radioactivity Techniques (LRT May 2017, Seoul