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Luxury tax set at 20% with cap of 120% would mean what you think. If you spend over 120% of league average, you pay 20% of the amount you spent over... so if you spent 1 dollar more than 120% of the league average you'd pay in 20 cents.
The cash max has no real purpose any longer, except to keep teams from having lots and lots and lots of money (not that AI teams keep it anyhow).
In the previous versions that was the "revenue sharing", anything over that max would be taken away and put into "revenue sharing" and be sent to teams that were in the red financially.
In this version, the money taken away disappears... the owner takes his girlfriend to a very expensive dinner... or buys a new Porsche... or whatever he desires. The money just goes away.
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I don't know about you, but as for me, the question has already been answered: Should we be here? Yes!
Jack Buck, September 17, 2001
It's what you learn after you know it all that counts.
I firmly believe that any man's finest hour... is that moment when he has worked his heart out in a good cause and lies exhausted on the field of battle - victorious. (Vince Lombardi)
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