來源：http://networkedblogs.com/r6Lfq 相信板上很多人都很期待現金人會有什麼動作，而這篇提供 為什麼遲遲沒有什麼大動作的可能原因。 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. 根據新版勞資協議，2014年開始的團隊薪資上限是1億8千9百萬。 如果洋基隊從2014～2016都沒有超過這個上限，則可以從將實施 的Market Disqualification Revenue Sharing Program拿到大概 4千萬，就算洋基只有2014年一年沒有超過上限，而在2015年再度 超過門檻，也可以從上述Program中拿到1千萬。另外最重要的是， 只要避免連三年超過薪資上限，洋基隊的豪華稅稅率就會是17.5％ 而不是驚人的50％。別忘記了，自從2005年之後，洋基隊平均每年 付出2575萬在豪華稅上面。 簡略翻譯大概文意。<(_ _)> --

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