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I also like the luxury tax concept, but I'm also not a fan of Pittsburgh, Kansas City, Minnesota, Oakland or any of the many smaller-market teams.
The problem with the current system is a team like Oakland has to be almost 100% perfect in player decision it makes just to reach the playoffs. Meanwhile, the Yankees can screw up over and over again and just pay their way out of it. They're all but assured a playoff berth before the season even begins.
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