games, which were originally scheduled to begin on November 1. BRI remained the main issue, but other differences included luxury tax, player contract length, and the mid-level exception. The owners proposed a $2 tax for every $1 that a team spent above the tax threshold for player salaries. The tax would rise to as high as $4 for every $1 above the limit for teams that were repeat offenders. The previous CBA in comparison called for a $1 tax for every $1 over the limit. The players refused to accept a hard salary cap, which they felt the more punitive luxury taxes would effectively create. Stern said the owners felt a harsher luxury tax would make the league more competitive. Wade countered that a small-market team like the San Antonio Spurs had won multiple championships. Andrew Zimbalist, an economist at Smith College, said that "the statistical correlation between payroll and win percentage is practically nonexistent" in the NBA. ESPN concluded that a team's draft efficiency accounted for 34% of its winning percentage in the past decade, while payroll showed only a 7% correlation. The New York Times noted that a fairer system was needed for the small-market teams, but the league's popularity historically relied on predictably successful teams with multiple superstars. NBPA leaders met with around 30 players on October 14 and stressed unity. Washington Wizards player JaVale McGee left the meeting early and told reporters there were some players "saying that they're ready to fold", but the majority was united. McGee later denied mentioning that players were ready to fold, but his comment was recorded by reporters. Fisher said McGee had "no ability to make that statement" based on the limited time he spent at the meeting. Owners and players met again on October 18–20 for 30 hours of talks over three days. They met before a federal mediator, George Cohen—the director of the Federal Mediation and Conciliation Service. Cohen tried unsuccessfully to resolve the 2011 NFL lockout. At the conclusion of the meetings, the sides remained split on the revenue split and the structure of the salary cap. The league proposed a 50–50 split of BRI, and the players proposed a range that would allow them as low as 50% of BRI to a maximum of 53%, depending on the league's revenues. Gilbert told the players to trust that the salary cap issues could be resolved if they