We know the players want nothing to do with a cap, and the owners don't want a luxury taxed system, and nothing short of a cap. here's what i propose a luxury tax set at where the owners wanted the cap at, except any team going over the limit has to pay 200% of the amount over the tax ( or some outragous amount). so if detroit or toronto wanna pay 5 mil to sign their superstar and they only have 2 mil to work with before the set cap, then they're gonna have to dish out 3 mil plus another 200% so a grand total of 6 million. chances are that no GM will have a job for long if they start dishing out the bucks above the set limit, and will most likely try to stay at the mark , give or take 5 mil, and the players get their luxury tax and no cap. Will there be cost certainty?? no, but pretty close to it. will it keep the payroll's close to the same yet add some flexibility, yes. just my half cents worth.