Let's say the Yankees signed Lynn/Arrieta /Cobb mid season to a 3 year $48 million dollar contract. (it would actual be for 2.5 years so total $ would be $40 million). Would the AAV for 2018 salary cap purposes be $8 million? If yes, this kind of scenario, even if the deal is for four months instead of three and $12 million instead of $8 million for 2018 cap purposes, it might be a way to get one of these pitchers for the rate they want (I know Arrieta wants more than that) at the 2018 number the Yankees can accept.
I’m sure he means the tax.