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
