来源：http://networkedblogs.com/r6Lfq 相信板上很多人都很期待现金人会有什麽动作，而这篇提供 为什麽迟迟没有什麽大动作的可能原因。 So maybe they will break again this time. But as an organization, they are saying they are driven to have a payroll of $189 million or less in 2014 when that becomes the luxury tax threshold. Because the incentives that come via the new CBA are just too great for them to ignore. For if they are at $189 million or less for the three seasons from 2014-16, they not only avoid paying one cent in luxury tax, which would rise to 50 percent for them as repeat offenders, but they also would get roughly $40 million in savings via the to-be-implemented market disqualification revenue sharing program. However, only teams under the luxury-tax threshold get reimbursed in this program, which is designed to prevent big markets such as Toronto and Washington from receiving revenue sharing dollars, which in turn will lower how much teams such as the Yanks pay (as long as they are under the threshold). And even if they just went under $189 million for 2014 before going over again in 2015, the Yankees would receive serious benefits. They would get about $10 million in the revenue sharing disqualification program. Also, by simply going under the threshold once, the Yankees would go back to having a 17.5 percent tax rather than the 50 percent that begins in 2014 for them if they never go under. Keep in mind that since the luxury tax went to 40 percent for them in 2005, the Yankees have averaged paying $25.75 million in tax annually. 根据新版劳资协议，2014年开始的团队薪资上限是1亿8千9百万。 如果洋基队从2014～2016都没有超过这个上限，则可以从将实施 的Market Disqualification Revenue Sharing Program拿到大概 4千万，就算洋基只有2014年一年没有超过上限，而在2015年再度 超过门槛，也可以从上述Program中拿到1千万。另外最重要的是， 只要避免连三年超过薪资上限，洋基队的豪华税税率就会是17.5％ 而不是惊人的50％。别忘记了，自从2005年之後，洋基队平均每年 付出2575万在豪华税上面。 简略翻译大概文意。<(_ _)> --

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