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The idea of a luxury tax isn't bad but probably could use more tweaks so that cheapass owners are not the big winners of it.
At least its not NBA type dumb though. NBA has both a salary cap and a luxury tax but the cap is soo soft that there is no real reason for big or wealthy teams to follow it. Net's owner became famous for not caring at all about the cap and penalties when it came to building his mega team (that failed miserably).
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