Just to address a couple issues people raised. First, the owners aren't costing themselves money, the bad owners are and the good owners are splitting more. If you have a competent team you won't be losing any money, you'd be making more.
Teams that are bad over and over, they will lose money and hopefully sell to an owner who will turn a franchise around.
Secondly, teams that have an injury or two and end up bad, players on those teams won't want to leave if things are being run well for less money elsewhere. My plan just gives players the option to leave (for less money elsewhere) if they feel the team they are on isn't trying to win. If the 76ers were trying to win, Noel wouldn't want to leave, maybe he doesn't leave anyway. The point is, it puts a consequence on trying to lose, which is what we need.
You get what you incentivize and get less of what you tax, basic government.