What if there was a Variable Luxury Tax.
So if youre a team like the Dodgers, Yankees etc etc you get taxed even higher than usual after passing the threshold and the threshold is also lowered from the 244 million now to a lower number for example 220 million or 10%. You keep doing it and spending above the Luxury Tax you get an incremental 3-5%+ lowering of the threshold even further and another 3-5%+ increase in the luxury tax.
This way there is no hard Salary Cap but a more proactive Luxury Tax and kind of makes both sides happy.
Anything before the new CBA is grandfathered in until the contracts expire and anything after applies.
You raise the floor too...... Place more value on bonus contracts vs just spending money upfront. Bonus contracts get a slightly lower tax or whatever makes sense...... You also raise the floor....
This just makes a lot more sense than a Salary Cap.
the big stick