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Why the luxury tax increase is tip money to the 2017 Dodgers

News: The Dodgers bring back their top three free agents — Kenley Jansen, Justin Turner and Rich Hill — at a combined commitment of $192 million.

Reaction: What about those supposedly stiff luxury-tax penalties in the new collective bargaining agreement?

They don’t fully kick in until the 2018 season, so the Dodgers are taking advantage of a one-year window in which they can run the same $250-million payroll as they did this year and pay only another $3 million in taxes.

For 2017, the luxury tax will not be assessed at the rates announced in the outline of the new collective bargaining agreement.