The luxury tax is onerous enough that even the big money teams take it into account. The Red Sox I think are the only team this year that is near the highest threshold and it impacted their deals in July and August. Yankees, Dodgers, and Cubs I think all are below the lower threshold and out of the tax altogether. There's no functional floor at all. You would think you could put in things like losing revenue sharing if you don't spend 140% of your shared revenues.