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http://webisa.webdatacommons.org/284960339
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http://www.w3.org/1999/02/22-rdf-syntax-ns#type
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I think what would have been more fair is that luxury tax was based on a uniform salary maximum (as is in place today), but then the amount of tax was a percentage of the total revenues of the team (based on a standard formula).
http://www.w3.org/ns/prov#wasQuotedFrom
cavstheblog.com