A luxury tax in professional sports is a surcharge put on the aggregate payroll of a team to the extent to which it exceeds a predetermined guideline level set by the league. The ostensible purpose of this tax is to prevent teams in major markets with high incomes from signing almost all of the more talented players and hence destroying the competitive balance necessary for a sport to ...The term sport sedan was initially used in North America for luxury import sedans (i.e. BMW, Audi, and MercedesBenz).These cars gave higher priority to handling than the domestic luxury sedans (i.e. Cadillac and Lincoln), which were more focused on comfort.However, since the 2000s, the domestic brands have begun producing sports sedan models such as the Cadillac CTS and Lincoln LS.
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