Yup you got that right, upfront signing bonuses are designed to level the playing field for markets with low/zero tax situation so that players can earn the same take home pay in the end.
But what you missed was that its suppose to lower or equal contracts across the markets.
Dubas hands out the highest AAV's to compensate for market and taxes, and then hands out also unprecedented front loaded contract 92-94% to again compensate for markets and taxes.,
Its an either or negotiating tool, not doubling down on both ends of the deal.
So if a player in a tax free zone gets $9 mil per then Leafs have to offer $11 mil so that after taxes the players are even on take home pay. However you can also give both players the same $9 mil AAV, but compensate the player in the higher tax bracket with his money upfront and sooner so that with proper investing he once again earns the same relative take home pay over the length of the contract.
Matthews, Tavares and Marner have 3 of the 7 highest AAV deals in the league and their contracts also include 92-94% front loaded deals which puts the Leafs at the highest end of both scales because player agents are playing a greenhorn GM in a big market.
Or how do you choose to make excuses where Leafs upfront loaded deals are nearly double that of the next highest team also dealing with the same tax issues?
[TABLE=collapse]
[TR]
[TH]PLAYER[/TH]
[TH]TEAM[/TH]
[TH]AGE[/TH]
[TH]POS[/TH]
[TH]CLAUSE[/TH]
[TH]LENGTH[/TH]
[TH]EXPIRY[/TH]
[TH]CAP HIT[/TH]
[TH]CAP HIT %[/TH]
[/TR]
[TR]
[TD]1.
Connor McDavid[/TD]
[TD]
EDM[/TD]
[TD]25[/TD]
[TD]C[/TD]
[TD]NMC[/TD]
[TD]8[/TD]
[TD]UFA[/TD]
[TD]$12,500,000[/TD]
[TD]16.7%[/TD]
[/TR]
[TR]
[TD]2.
Artemi Panarin[/TD]
[TD]
NYR[/TD]
[TD]30[/TD]
[TD]LW[/TD]
[TD]NMC[/TD]
[TD]7[/TD]
[TD]UFA[/TD]
[TD]$11,642,857[/TD]
[TD]14.3%[/TD]
[/TR]
[TR]
[TD]3.
Auston Matthews[/TD]
[TD]
TOR[/TD]
[TD]24[/TD]
[TD]C[/TD]
[TD][/TD]
[TD]5[/TD]
[TD]UFA[/TD]
[TD]$11,640,250[/TD]
[TD]14.6%[/TD]
[/TR]
[TR]
[TD]4.
Erik Karlsson[/TD]
[TD]
SJS[/TD]
[TD]32[/TD]
[TD]RD[/TD]
[TD]NMC[/TD]
[TD]8[/TD]
[TD]UFA[/TD]
[TD]$11,500,000[/TD]
[TD]14.5%[/TD]
[/TR]
[TR]
[TD]5.
John Tavares[/TD]
[TD]
TOR[/TD]
[TD]31[/TD]
[TD]C[/TD]
[TD]NMC[/TD]
[TD]7[/TD]
[TD]UFA[/TD]
[TD]$11,000,000[/TD]
[TD]13.8%[/TD]
[/TR]
[TR]
[TD]6.
Drew Doughty[/TD]
[TD]
LAK[/TD]
[TD]32[/TD]
[TD]RD[/TD]
[TD]NMC[/TD]
[TD]8[/TD]
[TD]UFA[/TD]
[TD]$11,000,000[/TD]
[TD]13.8%[/TD]
[/TR]
[TR]
[TD]7.
Mitchell Marner[/TD]
[TD]
TOR[/TD]
[TD]25[/TD]
[TD]RW[/TD]
[TD][/TD]
[TD]6[/TD]
[TD]UFA[/TD]
[TD]$10,903,000[/TD]
[TD]13.4%[/TD]
[/TR]
[/TABLE]
&
View attachment 553479
You know what you do with a GM that hands out he biggest contracts for the shortest terms, and also the highest frontloaded deals and delivers Zero playoff results? ..
You fire him !!!!
Dubas can't assemble a playoff winning team no matter how foolishly he spends money trying to achieve it. That there is your bottom line !!!