I don't know how this thread about the Cougars turned into a baseball conversation, but... Teams like Pittsburgh, Kansas City, and Milwaukee are getting revenue sharing money from overspenders like the Yankees and Boston. The intention for the luxury tax was for those non-spenders to use the money on payroll to ensure some kind of competitive balance. But in many cases, the non-spenders are just pocketing that money. I don't think you can justify the Pirates small payroll as it corelates to their attendance. You mean to say if they can't get 30,000 a game they are going to be a bad team forever and never get any good players? Under the current system teams like Pittsburgh, Kansas City, Milwaukee and, especially Florida are pathetic AAA teams trying to pass themselves off (well, the Brewers are gaining respectability). Personally I think there needs to be a salary cap in baseball a lot like the one they just installed in the NHL. But baseball's owners are too wimpy to ever do it and they have is a luxury tax that only applies to payrolls that are two times the average size.