When he accepted a 10-year, $254 million offer from the Los Angeles Angels of Anaheim last week, free-agent first baseman Albert Pujols ended a tremendous chapter in his baseball career. He also joined a team in California — the state with the highest tax rate in Major League Baseball for those who earn as much as Pujols.

Various sources have noted that Pujols’ decision to sign with the Angels, over the St. Louis Cardinals, could see him forgo millions more dollars to income taxes. Certainly, his leaving Missouri — where the highest marginal tax rate is 6%, plus the 1% local rate in St. Louis — now puts Pujols in a state where the highest tax rate is 10.3%.

But athlete taxation isn’t anywhere near as cut-and-dried as it might seem. Most definitely, it’s not simply comparing rates between states or multiplying a player’s salary by the highest rate. That’s not how it works. As we discussed earlier this offseason, the ‘Jock Tax’ is fairly convoluted and it’s far more intensive.

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While a substantial portion of St. Louis Cardinals fans may still be in shock over the loss of Albert Pujols to the Angels, the front office has not stopped working. The team has reportedly signed shortstop Rafael Furcal (who recently turned 34) to a two-year, $14 million contract (pending a physical), marking a willingness to move on not only from the Pujols Era, but also from the Reign of Ryan Theriot. Furcal hit poorly in 2011, and has had trouble staying healthy in recent seasons. However, given the situation the Cardinals find themselves with respect to both contention and other internal candidates, the signing makes sense for them.

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In seeing Rhiner Cruz‘ name as the top pick in this year’s Rule 5 draft, my first thought was this would be the last time I ever spent a tangible amount of time prepping for it. In a moment of clarity, the Houston Astros helped me understand just how important the Rule 5 draft is NOT.

Even after reading Adam Foster’s piece breaking down Rule 5 draft picks between 2007-2010 which hammers home the fact players selected essentially have zero value on average, I was still hopeful for something…. anything worthy of excitement from a prospect perspective.

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The Albert Pujols era is officially over in St. Louis.

The future Hall of Famer signed a 10-year deal worth $250-$260 million with the Los Angeles Angels this morning, leaving a bittersweet taste in the mouths of Cardinals fans. Pujols undoubtedly helped lead them to an unlikely World Series championship in 2011, but he’ll take no part of their title defense next season. One of the most beloved players in the storied history of the franchise has moved on to, quite literally, greener pastures.

Losing Pujols is tough both emotionally and in terms of replacing significant production, but it isn’t a death blow to the Cardinals playoff odds. If they spend the freed up $22 million — or a portion of it — wisely, the team can absolutely come back strong next year.

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The Albert Pujols-Miami Marlins contract negotiations are heating up, and at this point it seems more than a possibility that El Hombre could be among the first to don a uniform with Miami across the chest in 2012. Pujols alone does not a winning team make — he cannot turn a team of replacement level scrubs into a 90-win squad. Still, his exceptional talent could give the Marlins a quick path to the playoffs, even relative to the other stars the Marlins have been eyeing this winter.

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With Prince Fielder and Albert Pujols hitting the free-agent market this offseason, there have been many discussions on how the two of them will age. Lots of work has been done on how an average player ages, but Pujols and Fielder aren’t your average players. Which begs the question: How do stars age, compared to the rest of the league?

One of the hardest aspects when looking at elite players’ aging curves is knowing when to consider them elite. Several hitters who are playing right now appear to be sure-fire hall-of-famers — just as long as their careers don’t do an Andruw Jones nose-dive toward uselessness. To generate a list of players who seem headed toward stardom, I selected players since 1980 who had a total of 20-plus WAR during a three-year span. Also, I took the players who generated WAR of 9.5 or more in a single season.

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Mayhaps this is the season of hiring the un-experienced?

Last October, the White Sox announced a surprise decision to hire Robin Ventura — a once-great third baseman who had been hired four months prior as a special assistant. Ventura, who played some high quality baseball in some three decades, has managed nary a single MLB or MiLB game in his life.

Then, weeks later and a few dozen hours ago, the St. Louis Cardinals hired Mike Matheny — a once-illustrious catcher and he of the ne’er .300 wOBA — to replace likely first ballot Hall o’ Famer Tony La Russa. Like Ventura, Matheny has not yet scribed a professional-league lineup card or even tossed a base in anger. He enters the 2012 MLB season a complete unknown to fans and writers and presumably of good number of his own players.

But then again, what do fans and writers really know about even Tony La Russa? He made some strange decisions, he made some smart decisions, and he made some bad decisions. He gave a good interview, and he presided over a few championship teams.

But what does that really tell us? Where does that leave the ledger? For years we have debated the veracity of certain managers, but what measures and records can we go to?

One thing is for sure: The world of managing needs more statistics.

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On Tuesday, we took a quick look at the competitive balance in the MLB, and I made the claim that baseball may have more parity than most leagues, but it also has want of greater balance. During the course of the piece, I made this statement:

The NFL has decided it wants payroll to have essentially no impact on winning, so teams basically trot out the same amount of money every Sunday and hope their money was better-spent. Is that what the MLB wants?

Aft’wards, Paul Swydan pointed out to me that indeed NFL salaries are not flat. Despite their hard cap, their hefty revenue sharing, and their tight spandex pants, the NFL still exhibits nearly a $77M gap between the biggest and lowest payroll — impressive, but still nothing compared to the MLB:

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Yesterday afternoon, Jayson Stark considered the question, “Is the MLB’s competitive balance a joke?” His answer was a rather blunt no:

MLB’s competitive balance is NOT a joke.

It beats the NFL.

It beats the league formerly known as the NBA.

And … I can prove it.

Stark’s method of proving it — plucking facts from the recent playoff series and comparing them generally to the NFL and other major leagues — was less than rigorous. In general, I agreed with his assertion: Parity in the MLB exists naturally far more than any other sports league.

HOWEVER, if my foot has less gangrene than your foot, does that mean I don’t need a doctor? No. I probably still need a doctor, and I probably need to stop playing barefoot tag on Rusty Nails Pier.

Relative success does not necessitate absolute success. And frankly, I feel the “parity” in the MLB indeed has a gangrene of sorts, a disease that is causing only specific segments of the league to rot while the rest hum along uncaring.

Of course, it is one thing to suspect something and demand more research, but it is another to pull the sabermetrician stocking over your head and answer that suspicion with a Falcon Punch of data.

Let’s do just that.
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Previous entries:
Primer
The Full Story
Batters

In a series with a 16-7 game and an 11-10 game, and one in which the big moments were dominated by the hitters, it can be easy to forget about the pitchers. And although the performances of Chris Carpenter and Derek Holland pale behind those of David Freese and Lance Berkman, they deserve to be remembered.

On the other side of the coin, Jason Motte, who was so excellent in the first two rounds of the playoffs, was bailed out by his teammates in the final two games. As poorly as Motte pitched, it was the entire Rangers bullpen that collapsed, with Scott Feldman, Neftali Feliz, Alexi Ogando, and Mark Lowe all coming up well negative for Ron Washington and the Rangers.

Observe, the leaders and trailers in pitcher series probability added for the 2011 World Series:

Click to see the fully functioning visualization and follow the jump for more.

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