What the goal is and what it does are two different things, no? It was supposed to bring 'competitive balance'. But what it actually does is allow a few teams to invest the minimum in their business and collect pure profits from higher-spending teams. The teams that insist on the lower threshhold are the ones whose bottom line depends on it, and as long as they are not required to re-invest that (e.g., in player salaries), they will continue their intransigence and put that tax money right into their wallets. Thus, the tax doesn't accomplish its goal at all, and keeps the investment of better teams lower than it would be otherwise, and doesn't allow players to negotiate for what the market says they're worth. A lose/lose situation. (or win/win if you're a scumbag owner)