Under that plan, a team would be taxed 5 percent for every $250,000 over the average payroll, up to a maximum of 125 percent.

So beginning next season, the Braves' average annual payroll for the top four in their rotation will be $32.6 million.

The deductible otherwise would be the league's average payroll.

The average payroll per employee for non-minority firms was $35,000 in 2007.

Consider that in 1976, the average payroll for a pro football team was about $2 million.

The deductible would have been $14 million, the average payroll.

The steel operation has 122,363 retirees, with an average payroll of 53,522 last year.

The Rangers finished last for four successive seasons, 2000 through 2003, and had an average payroll of $90 million.

The average annual payroll in the last had of the 1950s came to nearly $45 million.

The average payroll should be 1.95 billion, which will "swallow" almost 40% of the capital raised.