<Tr> <Td> Team </Td> <Td> Years surpassed </Td> <Td> Total tax paid </Td> </Tr> <Tr> <Td> New York Yankees </Td> <Td> 2003 - 2017 </Td> <Td> $319.6 MM </Td> </Tr> <Tr> <Td> Los Angeles Dodgers </Td> <Td> 2013 - 2017 </Td> <Td> $149.7 MM </Td> </Tr> <Tr> <Td> Boston Red Sox </Td> <Td> 2004 - 2007, 2010 - 2011, 2015--2016 </Td> <Td> $25.1 MM </Td> </Tr>

What is the luxury tax in major league baseball