This is an excellent article. The tax as currently imposed solves nothing.
In my opinion, there should be an absolute ceiling on what a team's total salary to it's players can be to make it fair. That ceiling should be based on what small market teams can pay to survive. Even to impose any kind of tax at any level below that ceiling is unfair to small market teams because large market teams are hurt less by it.
With an absolute ceiling, when a player is negotiating a new contract and you divide his intended salary by 15 (the number of players allowed per team), it becomes glaringly obvious to both the team and the player as to how much of this ceiling would be taken up by his contract and both the player and the team would have a clear understanding of how much that salary effects the team's ability to put together a championship team.
The term "salary tax" should never be part of the NBA vocabulary.
Last edited by Spurd_On; 10-29-12 at 08:11 AM.