OK, it might not be a new take because I am sure that someone has mentioned this before, but I'll throw it out there to get eaten up once again. What if you do a Luxury Tax where the threshold is based on the salaries of the players rather than the team payroll? For example, a dollar for dollar Luxury Tax for every player on payroll that is over the league average. Example in tax generated based on current contracts with no rollbacks accounted for: TOR $33,400,000.00 PHI $30,230,791.00 DET $28,725,000.00 PHO $7,250,000.00 EDM $4,500,000.00 NAS $4,100,000.00 CAL $3,650,000.00 Just a sampling of some of the teams. Then you'd take all the tax generated and redistribute it across all the teams. I'll follow with a post later that shows where every team would stand, with some solid numbers for re-distribution.