Amazing - I love the changes (don't think anyone in the US would be surprised) as most discussions we have had about changes is about the balance of money top division teams had access to. BB Charles is right, 40% is not enough. Anyone who saw the boat loads of money being offered for players or the The Celtics who sold off his whole team and transferred 6 mil to another team for a 34 year old player should be able to tell you there is an issue.
Except all this isn't being done the right way. Why should a 2-season old team in the Bulgarian DI with a 6,000 stadion be taxed the same way as The Celtics or the Salisbury Auerbachs, for example? It makes no sense whatsoever, and it makes it unreasonably difficult for the smaller DI teams (yes, they do exist in some countries).
This whole thing looks like treating headache with the guillotine. If you're going to target anything, target huge arenas until player salaries catch up with the revenue. That's the actual issue here.
"I don't know half of you half as well as I should like; and I like less than half of you half as well as you deserve."