Schilly
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There was the article the other day about how the luxury tax system is actually hurting small market teams more now as they are less willing to go over the tax threshold. I think there is a simple fix for this. Players union would never go for it but here it goes.
Step 1: establish a hard cap. Set it at about 68 million as a starting point.
Step 2: break that cap into salary slots. Each team would be limited to using the slots and assigning a player to. Specific slot each season. Slots would be broken up with 2 slots at $15mil each, one at $10mil, another at $7 then 6, 5, 4 etc... etc... till the last 3 are at about $750k. Teams don't have to use the full limit of each slot but money isn't transferable from one slot to another. Example if a team only uses 12 mil of a 15mil slot they can't use that $3mil balance elsewhere.
Trade rules would be the biggest hurdle to figure out.
Step 1: establish a hard cap. Set it at about 68 million as a starting point.
Step 2: break that cap into salary slots. Each team would be limited to using the slots and assigning a player to. Specific slot each season. Slots would be broken up with 2 slots at $15mil each, one at $10mil, another at $7 then 6, 5, 4 etc... etc... till the last 3 are at about $750k. Teams don't have to use the full limit of each slot but money isn't transferable from one slot to another. Example if a team only uses 12 mil of a 15mil slot they can't use that $3mil balance elsewhere.
Trade rules would be the biggest hurdle to figure out.

