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Competitive Balance Tax Wobbly Floor

I was just thinking about the Competitive Balance Tax in Baseball and the negotiations going on and was thinking about the concept that was proposed of a 100 million floor.  for a lot of small market teams that would be too high of a floor as it makes sense to dip down when doing a rebuild.  but the thought that crossed my mind is.... why does it have to be a solid floor?  I mean with the competitive balance tax on the top end of teams payrolls they have an escalating penalty each year they are

Brandon

Brandon in CBA

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