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Since the luxury tax was introduced in 2003 only three teams have paid it: the Red Sox, the Yankees and the Angels. Keep in mind the Angels only paid it once and that was $927,059 in 2004. So far the tax has been about the big east teams.
In total since the tax started Boston has spent $13.86 million, including the $6.02 million spent this year. Barely anything compared to the Yankees $121.6 million spent in that time.
An interesting note from Yahoo sports
The Yankees’ tax total would have dropped even lower had they not signed Roger Clemens in midseason. The Rocket went 6-6 with a 4.18 ERA in 18 appearances, and he cost New York a $6.98 million tax increase in addition to the $17,442,637 in salary he earned.
Roger Clemens has been nothing but trouble this year.
Lastly still from Yahoo sports
New York’s payroll was $207.7 million and Boston was second at $163.1 million for luxury tax purposes, which uses the average annual values of contracts for 40-man rosters and adds benefits. Both teams pay at a 40 percent rate for the amount over the tax threshold