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I think your understanding of the tax in-game is correct.
I think you should be able to change it manually, but would you take it out of cash or payroll budget? If you reduce the payroll suddenly the team will go into instant salary dump mode if they're over.
A weird suggestion: what if you made a fake player named "Luxury Tax" with salary equal to the tax you want to assess? Then set him to be suspended for 9,999 days? Clunky but maybe it would work.
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