Exactly the Yankees, Dodgers, Red Sox and other teams could have spent whatever they wanted this off season if the lockout wouldn't have happened. The gap between the small market teams payroll and the large market teams would have grown. The large market teams basically would have also received a free reset on the tax for this season and if the large market teams wouldn't have spent the union would have been calling it collusion. The only proposal that I have liked from the owners was the $100m salary floor. But the owners never released or mentioned what would happen if a team goes below that floor so that was an auto reject from the players. If the two sides could come together and combine a tax around $220m and a floor around $100m I think that would be a perfect solution it basically creates a salary cap but allows teams to go over it. If a team is below the $100m salary floor they lose their 1st round pick and it is included in the lottery. If a team is a large market team and they are below the $100m salary floor by the end of the season they forfeit their 1st round pick and pay a tax of 40% which will escalate to 120% of the minimum salary which is then split 50-50 between the small market teams and a pool for the players who are pre-arbitration eligible. This solves the pre-arbitration issue and pays those players more potentially and also solves the tanking issue. Small market teams forfeit their 2nd round pick for the first and second year they are under the salary floor and after the second year they forfeit their 1st round pick and competitive balance picks. This will push teams to actually compete and not just give up half way through the season. This would obviously mean that the playoffs would have to expand and I think a total of 14 teams would be fine maybe reduce down to 12 but I think 14 would be ok.