One of the key themes of the entire offseason around baseball has been the Competitive Balance Tax, otherwise known as the Luxury Tax. The Washington Nationals are no different, especially when a Bryce Harper return would signify the team exceeding this.
The Nats have now been over the threshold two seasons in a row, paying a 20 percent tax in 2017 and then a 30 percent last season. So if they exceed the threshold again in 2019, they would pay a 50 percent tax on their overages.
While it’s debatable whether the 50 percent tax is as bad as some in baseball make out, if the Nationals come in under the tax threshold then the penalty escalation resets.