21.   According to Tom Greene, executive director of legislative affairs at the NADA, the luxury tax has become like an option.

22.   Alderson said a well-defined luxury tax is the only remedy to that problem.

23.   All references to salary caps, level playing fields and luxury taxes are more theoretical than actual, at least for the foreseeable future.

24.   Aircraft manufacturers feared the luxury tax would deliver a harsh blow to the remaining market for business aircraft.

25.   Buss has tried to keep his payroll low enough to avoid the luxury tax but concedes he may incur it if the Lakers are to stay intact.

26.   But even without a luxury tax, the players have tentatively agreed to givebacks in several areas.

27.   But the Celtics and many other franchises do not want to pay the luxury tax, avoiding long-term contracts that could push them dangerously close to the anticipated limit.

28.   But the Sixers, who are concerned about paying a luxury tax next season, might choose to avoid matching such a long-term contract.

29.   But this is the era of the new, harder salary cap and the luxury tax.

30.   By instituting a luxury tax, the owners hope that the highest-spending clubs will reduce their payrolls to avoid paying the tax.