My proposal would be: 
 
25th-30th = 10% each 
17th-24th = 5% each 
 
Maximum drop from finishing positon = 5 places. (ie. lowest 30th could draft is 6th). 
 
No benefit to tanking, and maintains excitement for all non-playoff teams...the math is also easily digestible.
		 
		
		
		
		
		
		
		
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