I'm not sure about that though. Let's say you have a bonus pool of 3mm. If you spend 3 times that (so 9mm), that would give you about 3 years worth of talent in 1 year. That makes up for the 1 lost year you have the following season.
As an example, let's say this year the Jays had ignored the tax this year and signed Torres, Jimenez, Encarnacion, Diplan, Perez, Molina, Gudino, Tejada, Ho-Tseng, etc. That's 3 years worth of talent. Then next year we could still trade our 3mm pool space (that we can no longer use) to a team for their competitive balance pick. It's ingenious. That would give us potentially 4 picks in the top 60.