| 11. | One apparent barrier is the apparent collapse of any luxury tax proposal.
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| 12. | The luxury tax has the potential to act as a salary cap.
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| 13. | A luxury tax will be levied at the end of the season.
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| 14. | The new agreement includes revenue sharing, interleague play and luxury taxes.
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| 15. | They sought a salary cap but settled for a luxury tax.
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| 16. | _Drops their luxury tax rate from 50 percent to 40 percent.
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| 17. | The 2011 CBA instituted major changes to the luxury tax regime.
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| 18. | I still say, if you could put together the luxury tax,
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| 19. | The two sides have a similar difference with the luxury tax.
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| 20. | The sides also differ on the size of the luxury tax.
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