The Deloitte review deliberately excluded wealth reallocation, so is only part of the answer.
To describe the Scottish Premiership as the “most exciting, passionate and competitive” in Europe is currently complete and utter nonsense.
This is a league won by two clubs in the last 37 seasons, one in which Sky Sports only really want to show matches involving Celtic and Rangers.
If the Premiership is to become a truly competitive league again, instead of a boring two horse race, two steps are required.
1. The SPFL revenue pot Celtic and Rangers share in should be capped at £20 million per season for the next 10 seasons. All funds above that level, after a 10% allocation to the lower divisions, should be shared amongst the remaining clubs in the Premiership.
2. The Premiership should be increased to 18 clubs, playing each other only twice per season. The four times a season format is one crucial reason Celtic and Rangers have been able to dominate for nearly four decades. The “League Cup” structure can be changed to ensure Premiership clubs do not lose four matches a season because of league reconstruction.
The two steps noted above may on their own be enough to allow new winners of the Premiership to emerge over the next few seasons.
If that doesn’t happen – if 37 becomes 40 without any sign of the gap between the top 2 and the rest closing significantly- more changes may well be required. Those potential additional changes have previously been outlined on this website.
The Deloitte revue can only be the platform for ending the two horse race in the Premiership if the structural changes I have detailed are made.
New revenue + a revised basis of revenue sharing + a larger Premiership can pave the way for the league to truly become the “most exciting, passionate and competitive” domestic competition in Europe.”
The Time for Change?
NOW.
— Read on www.heraldscotland.com/sport/20656623.spfl-clubs-target-50m-revenue-goal-action-plan-revealed-deloitte-review/
Scottish Football Matters 
The sad thing is that when the opportunity to change the rigged voting system in Scottish football, it chose not to. It thus gives me no great expectation that it will every decide to embark on a fundamental reform of this type.
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