Repeater tax

The repeater tax is the luxury tax with the price turned up for teams that keep paying it. Finish over the tax line in three of the last four seasons and you become a repeater, and every tax bracket you owe jumps to a steeper rate.

It exists to lean on the same handful of teams paying the tax year after year. The extra money flows into the same pool the regular tax does, most of which is handed back to the teams that stayed out of it.