[The NHL maintains its willingness to discuss anything the Players' Association brings to the table, but a luxury tax is still not a starting point.] We have said repeatedly that a proposal centered around a luxury tax will not work for us, ... A tax-based system is too unpredictable and the league's problems too severe for us to take chances on the future of the game. At the same time, we believe that a meaningful proposal from the union, as opposed to the regressive proposal they gave us on Sept. 9, would be a positive development in the process, and we remain prepared to discuss and negotiate over anything and everything the union proposes.
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