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09-24-2004, 04:25 PM
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I could live with a luxury tax, but I think it has to be severe enough that it's not an afterthought. It could be spread out even among all the teams under the cap limit. I don't personally like the strictness of the hard cap, but I thought this was a hard cap with enough openings that it wasn't nearly as restrictive. It definitely rewards the teams that are able to build from within, but it doesn't necessarily even the playing field from the teams who spend more than they develop. It just slows down the teams who spend more, and it gives some financial relieve to the teams who stay under the cap. Based on last season, there were 18 teams that would have been under the cap, and they would have each received $8.5 million from a luxury tax dollar for dollar if the luxury cap was $31 million. That'd put most of those teams out of the red.

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