Throughout this season, I was focusing on improving my team. During my rebuild, I was losing many games and my attendance took a dip. Now, with my roster upgrades complete, I'm winning more games and my arena revenues have increased. I have a positive net income, but due to poor gate receipts from the beginning of the season, my average revenue is significantly lower than my current revenue and I am paying some OE Tax, even though I make money every week. The tax is a pretty small amount and won't affect my team in the long term, but I think this kind of problem could be avoiding by making a few simple reforms to the system. I have come up with 3 possible solutions, all of which I think would be better than the current system.
1. Use the median, rather than average arena revenue for OE tax calculations. I've noticed my attendance is pretty consistent except it is significantly lower when I play tanking teams. These low gate receipts from these games skew the average so that it is not reflective of typical arena revenue. Taking the median instead could provide a more accurate representation of a teams typical attendance.
2. Calculate OE tax the same way as the current system, but only charge teams the tax if their current weekly expenses exceed their current weekly revenues. This could be more beneficial to newer teams who are in the process of upgrading their arena and have their gate receipts increase dramatically from the beginning to the end of the season.
3. Take the median gate receipt of the last 3 home games for OE tax calculations. This could provide a more accurate representation of the teams current financial state.