Under the leadership of Bob Goodenow, the players decided that they would be open to a small tax, however the bulk of the financial goals could be achieved through revenue sharing. Going into the negotiations both the players and the owners agreed on one big issue, the small market franchises. The league wanted to tie salaries to revenue in order to subsidize the operation of weaker teams while the NHL Players' Association (NHLPA) sought revenue sharing to help the smaller market teams.