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I would go back to luxury tax on the highest payrolls. Make it adjustable on a yearly basis in case teams are starting to migrate to that competitive imbalance (not having player strikes as a "feature" makes this a lot easier). It may also be the least amount of code to write to solve the problem.
I would run the numbers in a spreadsheet to see how it works out. In fact, give me some numbers in a spreadsheet and I can tweak around with it this weekend and see how the luxury tax would work out. Glad to be of service.
j
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