To be honest, the amount of leverage and opportunity that some teams have when it comes to the lower tax rates that players have to pay is completely bullshit. To have some sort of parity between these mega franchises in desirable climates and tax brackets, and a franchise like the Toronto Raptors, where there’s much more tax that needs to be paid.
There needs to be more done by the league to give opportunity to teams that don’t have any control of that factor.
Do you take into account the cost of renting/buying a home? Cost of school/childcare (yay Canada) ? Cost of healthcare (yay Canada again)? Hurricane/flooding insurance? So no, taxes should not be included as they capture only a part of living costs specific to an area.