Let's stop this nonsense about state taxes. The very majority of Marner's "pay" isn't going to paid in personal taxes. IMO, Marner does deserve to paid as the 2nd highest winger in the league....,and that's what 9.5m would be. If Kucherov is a comparison, Kucherov had put up year of productive seasons before signing for 9.5m starting next year. Plus Kucherov was just one year away from being a UFA....Marner four. I know a player/agent will look at the top ends player and try to make that comparison, but in this case, the Leaf have many more comparables at a lower amount. But if there is great divide, negotiations could be ugly.
I never suggest that a player takes a hometown discount..but Marner might be a candidate. He is a Toronto boy. He has seen what god like status good Leaf players (Gilmour, Clark, Sundin) have achieved even with moderate team success. If Marner could ever win a Cup with the Leafs , and be long time Leafs he would be immortalized in LeafLand....forever and even longer.
Plus as suggested before, he can always sleep his parents basement. That saves him some money playing for the Leafs.