The Dodgers are already well into the fourth and final tier of luxury penalization. Any dollars allocated to Yates will come with a 110% tax, as was the case with Scott. RosterResource already projects the team's luxury tax ledger to sit at a staggering $371MM; the addition of Yates could push their CBT number close to $400MM. The Dodgers were already set to owe around $108MM in overage taxes before the signing of Yates; presuming he gets an eight-figure salary, they'll very likely owe more than $120MM in taxes alone.