Limited competition:
For the Phillies, borrowing from 2021’s available space manipulates the CBT with a one-time tax and an AAV payroll reset a 162 later. So, the basic idea is paying $1-3 million to ink a specific free agent but then avoid a second consecutive penalty: The Los Angeles Dodgers considered this to sign Cole.
In 2019, the Cubs finished at $242.89 million AAV and received the second level tax. But they are currently at $214 million AAV and must shed $6 million AAV despite a weakened relief corps. In fact, they are listening to proposals for third sacker Kris Bryant as a retooling effort.
The Red Sox had captured 2018.’s Fall Classic but didn’t re-up their closer because they were at $242.43 million AAV. Now, they are shopping David Price, and Mookie Betts wants to test free agency. Plus they are presently at $237.45 million AAV: They fired president Dave Dombrowski following 2019’s drop-off as a result.
After missing on Cole, the Los Angeles Angels increased their payroll to $177.08 million AAV with a superstar’s inking at third base. Yes, they have the AAV flexibility to sign a starter and can add to their bullpen.
Last summer, the Nationals reached $209.03 million AAV but are now at $176.51 million AAV. And even though they could spend for Josh Donaldson, they are preceding cautiously by not adding more relievers except for re-upping Daniel Hudson to avoid the 30 percent tax for transcending the CBT again.
In a similar situation, the Dodgers hit $209.67 million AAV for ’19 but are presently at $188.97 million AAV. However, they want to re-up Hyun-Jin Ryu, and they might pick up another late-inning fireman as well. But although they considered inking Cole, they may not want another penalty otherwise.