1.   Away from the bargaining table, management insisted the tax concept is still alive.

2.   However, a couple of examples are helpful in understanding the flat tax concept.

3.   If the union continues to accept a tax concept, the proposal could include enough variations for the two sides to negotiate an agreement.

4.   It would also serve to save face for Commissioner Gary Bettman, who has pushed the tax concept as the centerpiece of his demands.

5.   Like the multimillionaire publisher, the former Erie County congressman and Cabinet member in the Bush administration embraces the flat tax concept.

6.   Not all influential Republicans, however, support the flat tax concept.

7.   The players have consistently rejected the tax concept, charging that such a tax is really a salary cap in disguise.

8.   The recent progress in the negotiations on other issues came about after the owners removed the payroll tax concept from the discussions.

9.   Owners and striking players discussed tax concepts informally in early September.

10.   Tax concepts were discussed informally in early September between Harrington, Colorado Rockies chairman Jerry McMorris and union officials.