Maybe it's not fair to compare the penalties to that of the NBA, but I can't see how these penalties should affect a team like the Yankees. To me, it's just a change in philosophy going from George to Hal and Hank. I know George didn't always meddle Cashman into the best moves, but no one can ever deny his want to win. I think it's fair to question his sons at this point. But the luxury tax is a 17.5% tax on the overage in year 1, from a 189 mill payroll. It moves to 30, 40, and tops out at a 50% penalty in year 4. If a team carries a 300 mill payroll, it's basically a 55 mill tax from year 4 and past. With the TV deals these teams are getting, it's just not that much when you're making it back that easily. The Yankees are going to have to change some things up or the Dodgers are very likely yo become the new team everyone loves to hate.