The CBT has increasingly become an issue for Yankees owner Hal Steinbrenner. As it stands, the Yankees are a fourth-time CBT payor and expected to pay north of $43 million in luxury tax, according to Cot’s Baseball Contracts.

New York Yankees owner Hal Steinbrenner admitted that "it's difficult" for MLB team owners to compete with the Los Angeles Dodgers' spending, but also believes his team is better than it was at this time last year.

Yahoo Sports senior MLB analysts Jordan Shusterman and Jake Mintz discuss the New York Yankees owner's comments about Los Angeles' offseason spending spree and the competitive imbalance between teams.