-Hard cap and a high luxury tax aren't the same thing (it essentially acts as one for the less deep pocketed teams. As i was saying if the cap jumps to $88 million the luxury tax threshold would be north of $100 million. That could give an advantage back to the bigger market/pocket teams like the Lakers, & Nets. They can exceed $100 million in payroll and not have to pay a dime of luxury tax.
[May have been Bill Simmons] The theory that having a hard cap and removing salary restrictions would create greater parity and create a more even playing field for free agents (whomever has the most money to throw at top free agents would potentially have a leg up) The owners at the very least could counter the proposal to remove salary restrictions with having the players to agreed to have a hard cap in place to keep team salaries from exceeding a certain amount.
The players do want the max salaries to be removed.
http://www.cbssports.com/nba/eye-on-...-max-contracts
Lebron apparently wants the opportunity to make more something similar to Jordan's 96-97 and 97-98 salary. MJ made $30.1 million (equivalent to $43.8 million today) and 33.1 million (equivalent to $48.4 million today) for two seasons.
Lebron would be eligible for around $30 million per year (around $150,000,000 over the life of the deal) Still far short of that. The max salaries affect more players than just Lebron
0-6 seasons 25% of the cap
7-9 seasons- 30% of the cap
10+ seasons- 35% of the cap
Another issue would be the rookie scale. If the CBA remains intact. #1 picks would only make up to $6 million while the actual cap would be nearly $90 million. The #30th pick would only make around $1 million. The players union would almost certainly want the rookie scale altered to be proportional to the rising cap.
Also the minimum salaries would still be need to be changed as well.
-I mentioned Philly as an example but were talking the difference between $56 million and $79 million. Bad teams would be forced to payout a ridiculous sum to field an awful team.
-There are still some unresolved issues from the previous CBA negotiations. At the very least it would make sense for some negotiations to take place next summer. Silver has been on the record for wanting at least 2 years of college (not a fan of that one, personally). They could finally make a decision of that along with other issues.

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