This paper does not claim that lower taxes will automatically lead to a successful NHL franchise.Right. We just wanted to hit your hot button on taxes so that, maybe, somewhere down the line, you'll support one of our initiatives for lower taxes. What better way than to loosely tie high taxes to the fact that Canadian hockey teams haven't won a Cup since Montreal did in 1993 -- yes, the tax-hampered Canadians in the nation's most politically absurd province, Quebec. I have an alternative explanation for why Canadian franchises haven't had as much success as many, though hardly all, of their American counterparts. Canadian fans go to hockey games no matter what. There's less incentive for ownership groups to put competitive teams on the ice -- regardless of how much they spend in the process -- when they know the seats will always be filled, as is the case across the country. I'm not going to make the same mistake the CTF did and claim this is the reason why, while backtracking to say that it only likely contributes. I don't believe that's the case. However, the CTF needs to bring a lot more to the table to convince me that its weak, and largely cherry-picked anecdotal argument, is any better than mine. Follow @rocco_thestreet -- Written by Rocco Pendola in Santa Monica, Calif.