To be honest, the amount of leverage and opportunity that some teams have when it comes to the lower tax rates that players have to pay is completely bullshit. To have some sort of parity between these mega franchises in desirable climates and tax brackets, and a franchise like the Toronto Raptors, where there’s much more tax that needs to be paid.
There needs to be more done by the league to give opportunity to teams that don’t have any control of that factor.
Are you trying to channel Harrison Bergeron? Nothing is ever going to forcibly make the NBA competitive landscape completely equal.
Every NBA city has different competitive attributes for free agents. Some cities are cold (Chicago, Milwaukee, Boston, Toronto). Some cities are warm and have beaches (Miami). Some have lots of fun for young adults (wherever the best strippers are, IDK ask Harden). Others are better for raising families (Orlando? Utah? OKC?). Some have better tax incentives (teams in states without income tax). Others have better career incentives (you’d probably want to live in LA if you want to be an actor, or maybe GS or NY if you want to be in tech or finance). Others have a richer NBA history (Boston, Lakers). Some cities are good at throwing batteries (Philly).
Why not let players choose what matters to them rather than somehow trying (and failing) to force some arbitrary matter of equality?