THE AFL is considering hitting the competition's richest clubs with a tax on football department spending, deputy CEO Gillon McLachlan has confirmed.

But McLachlan stresses a luxury tax is one of a number of equalisation measures the AFL is considering, with the introduction of any new policy some way off.

McLachlan told SEN radio on Thursday the AFL had sent clubs an equalisation discussion paper, asking for their views on whether the growing disparity in football spending was a problem that had to be solved and, if so, how the AFL should go about solving it.

"What we've done is put out a paper on equalisation that was not supposed to come up with any recommendations or steer anyone or the clubs in a particular direction," McLachlan said.

"[It was designed to] give them some facts about relative strengths of clubs, to look at why the problem exists, to look at international experiences, what people might be doing in other codes … and then ask the clubs on that basis do they think that we have some issues that we need to be solving.

"And then to ask them their response about how we might go about it."

McLachlan's comment followed a report in The Age on Thursday that the AFL's 'luxury tax' proposal would involve no cap being placed on clubs' football spending.

Instead, a level of non-player related football spending would be determined beyond which clubs would be taxed, with those monies placed in a central pool.

The Age reported that the AFL was also considering other equalisation measures, such as having clubs split match takings and increasing the centralised monies distributed to struggling clubs.

Figures in the AFL's equalisation discussion paper showed the richest four clubs have generated an average $10.7 million a year of club-sourced revenue since 2004, outpacing the bottom-four clubs by more than $6 million and well above the $7.4 million competition average.

New clubs Gold Coast and Greater Western Sydney were not included in these figures.

McLachlan acknowledged the growing revenue gap was a problem that needed to be solved.

"Equalisation is a real challenge for us, in terms of helping clubs with stadium disadvantages and other disadvantages compete," McLachlan said.

"We think there are a range of solutions. The luxury tax you're talking about is an example of one used in [Major League Baseball] certainly.

"But I think we're very open to how we might solve it. I don't think we've got any fixed views at the moment."

Clubs have been asked to submit their views on equalisation by next week, ahead of the AFL executive's meeting with club chief executives and presidents in March.

Nick Bowen is a reporter with AFL.com.au. Follow him on Twitter: @AFL_Nick