AROUND the NBA:

[OBX Maverick]

Here's how I would deal with tanking.

1) Prevent teams from picking in the top 4 in consecutive seasons.
2) Break teams up into groups 1-4, 5-8, 9-12, 13-14. They play each other at the end of the year to determine the draft order within that group.
3) Seeding for the above tankoffs are based on a team's combined two year record.

This limits the amount a team can fall in the lottery (so teams like the Jazz just get a good pick and start trying to win). It also limits the amount a team can rise (no franchise player for teams that barely miss the playoffs). It discourages teams from shutting down players because they'll have to bring them back to secure their draft position. It also prevents teams like Indiana who already have a superstar from engaging in one year tanks instead of staying competitive the way Boston has.

Basically you want to create a healthy rotation of actual bad teams at the top of the lottery. Make them commit to a rebuild. Reward them with a high pick. Make them move on and try to contend.

I think it’s even more simple than that.  $500k fine for first obvious tank.  $1M for the second tank infraction.  And after the 3rd infraction, the team is ineligible for the draft lottery and is moved to the 14th draft slot. If there is more than one team ineligible, then there is a coin flip of sorts for who drafts 13,14 or for whatever number of teams there may be.