I believe that the basic reason the players want a luxury tax system is rather simple. They think that by agreeing to a Luxury tax system and also allowing a few more concessions they would come off as trying to help the NHL situation but if anything, and I mean ANYTHING goes wrong with the luxury tax system of the course of the CBA, again it's the players who will benifit from the tax system. Baseball has a tax system and every week we hear that some player got huge contract. The top teams still overpay and the players are just rakeing it in. In baseball the same big market teams are in the world series very year. There is virtually no chance for small market teams, to the point that the bottom teams have become simply development teams for the players. If baseball was not the USA national sport and part of their culture this league would collaps due to it's injustice. Football has a cap BUT again, a huge TV contract is funding the success and most players are happy. For the NHL, their is no huge TV deal. so what are the chances that the players will a happy lot. A luxury tax system would give the NHLPA the best shot at keeping the contracts high. If a luxury tax system works like a charm then the NHLPA looks good and the players will rant that they saved the NHL. If the luxury tax system fails then the players will continue to get huge contracts so they really have no downside in a luxury tax system. Does all this sound like the players are trying to FIX HOCKEY ? Does all this sound like the players are concerned for the small market teams and parity ? Does all this sould like the players know the teams will continue to outbid eachother for top players therefore raising the bar for all players allong the way, regardless of what each team can realy afford. Does it sound like the players know that if a cap is installed the gravy train is over untill a huge TV contract changes the dynamics ? Hockey is Canada's national sport, it is NOT the USA national sport. The average American loves to back a WINNER not an "also ran". It is not nessessary that a US team win the cup BUT having a real chance to knock-off a rival and go into the second or even the third round "IS" winning something, and ratings "will" go up. With more parity, each team will afford their own "STAR" allowing non-hockey nuts to root for something on their club. A cap system will give the NHL the quickest road the build towards a big TV contract, more parity, better overall health of hockey, and yes the players are being asked to re-adjust as if to invest in hockey over the course of the next CBA. Less " ME,ME,ME" and more "US,US,US" Yes, some clubs will be raking it in with a cap vs a luxury tax but I doubt any team will fold or move with a cap. If it's a luxury tax and the tax does "not work perfectly" what will the NHL look like in 6-7 years ? The current players or at least most of them would have milked the system for all it's worth before leaving hockey and what kind of "scorched earth behind them". It's not that I am pro owner. IT'S that I am PRO HOCKEY. A fast way to get to parity coupled with rule changes to open up the game to more fast paced hockey with more " on the edge of your seat" scoring, will drive attendence all over the place and maybe just maybe get that long awaited TV BIG CONTRACT that will make EVERYONE HAPPY.