The sides also need to find a middle ground on the luxury tax.

The two sides have a similar difference with the luxury tax.

He would also agree to a kind of luxury tax for the top teams.

The new plan also was a luxury tax but not as steep.

Q. How do the players feel about the luxury tax?

They will pay about $60 million in luxury tax penalties.

They are at the head of the five clubs on the luxury tax list.

The luxury tax is likely to prove more difficult than most taxes to put into effect.

"The luxury tax is really something people are considering," he said.

And there was a new 3 percent luxury tax on liquor.

One is a luxury tax that will kick in after next season.

A luxury tax did exist for part of the last agreement.

The Yankees may be the only team to pay the luxury tax this year.

Our stand on the luxury tax is there isn't very much to trade at all."

The luxury tax also helps level the playing field for teams across the league.

According to the report, each team would be limited to a payroll of $32 million without a luxury tax.

All during which not a single dollar of luxury tax has been collected.

The players, after all, aren't even buying into the luxury tax concept.

That plan called for a luxury tax beginning in the second year of a five-year agreement.

Now it seems almost certain there will be no luxury tax assessed this season.

It did not contain a cap, but rather a luxury tax.

Not to mention what their offer would add to whatever new luxury tax the Yankees must pay.

A luxury tax will be levied at the end of the season.

After all, not having to pay the luxury tax is more important than going all-out to win.

Not surprisingly, the Yankees hold the early lead in the luxury tax race.