Luxury tax bills went out to the Yankees and Red Sox:

The Yankees have been over the limit all five seasons and this year paid a 40% tax on all salary above $148 million. That means that when the club gave Roger Clemens a prorated $28 million deal at midseason - that equaled about $18 million in salary - the Bombers actually ended up paying him $25 million for the 18 starts during which he went 6-6 with a 4.18 ERA. Clemens then lasted only 2-1/3 innings in his lone playoff start before being named in the Mitchell Report.

"I can't imagine that was the return they were looking for on that deal," said one executive from another AL club who requested anonymity. "If his postseason - and theirs - had gone better, it might have been a different story."

The archrival Red Sox were over the tax threshold for the fourth straight season, bringing their rate to 40% as well. They owed $6 million on their team salary of $163 million. The Angels were the only other team over the limit - a first for the franchise - and owed $927,000. The bills are to be paid by the end of January.

One point of the tax structure was to try to keep teams like the Yankees from spending too much. That part of the plan didn't work. But the money diverted to other teams has seemed to things more competitive down the line, especially in the National League.