Also assume that under the new rules, all teams can pull 20,000 spectators, but will be taxed 25% of their income. The figures are obviously not meant to be precise here, but it is a scenario in principle.Simple math shows that team A faces a 7% immediate net increase in income, while team B faces an immediate net decrease of 25%.
However it seems that it would damage new countries or countries with not so high volume of users/teams, because these teams have no builded arena, which in fact compensate that taxes, it is a main income.New countries also have much less competition to gain top level amounts of season ticket holders. It costs less in the players needed to win, so I don't understand why there should be exclusions to the rule.Attendance might be 1/3rd of what established top teams make, but so will wages.
However it seems that it would damage new countries or countries with not so high volume of users/teams, because these teams have no builded arena, which in fact compensate that taxes, it is a main income.
In the example above, the team with the large arena will always be penalized for less than the full amount of the gate receipt tax, while the team with the small arena will eat all of it.
If i was a 1 or 2 year old team, I wouldn't be expecting to compete with teams that are 4-5 years old.