TUCSON – George Steinbrenner can dismiss Yankee Stadium elevator operators, make a round of front-office firings of support staff and threaten to remove an employee dental plan. And ultimately, all of that would be like Mo Vaughn losing one pound this offseason when so much more is needed.

The only way for the Yankees to really decrease expenditures is through player payroll. Further evidence was provided by major league officials at the GM Meetings when they gave team executives what payrolls would have been if the luxury tax were in effect for 2002. The Post obtained a copy of the document (see chart).

At $175,327,055, the Yanks were nearly $45 million beyond the second-place Rangers. The luxury tax will be implemented in 2003 with a threshold at $117 million and a 17 percent tax. That means if the Yanks have the same payroll next season, they would pay more than $10 million in tax.

Which explains the Yanks’ two-pronged strategy this offseason. Brian Cashman is at the meetings trying to slice payroll, and the Yankees soon will announce a working agreement with the Yomiuri Giants to boost revenues.

Yankee assistant GM Jean Afterman already is in Japan, and Cashman, Randy Levine, Gordon Blakeley and Steve Swindal are scheduled to join her in the next week to finalize a pact with the Giants. The agreement will allow the sharing of scouting information and facilities. But the most important factor for the Yanks is it will open new income streams, such as selling Yomiuri paraphernalia in New York.

And, of course, it will further smooth the way for the arrival of Hideki Matsui, who is likely to cost the Yanks about $24 million for three years. That addition will only further pressure Cashman to cut costs.

“Our payroll will be lower,” Cashman said. “We haven’t been able to determine yet if it is by trade, free agency or a combination of both.”

Cashman is trying trades first, looking for takers for Sterling Hitchcock, Raul Mondesi and Rondell White. But most of the GMs at these meetings are trying to trade bad contracts, as well, leading Cashman to say, “We’re all here trying to [get over on] each other.”

Cashman recognizes he will have to accept a bad contract back. If Arizona fails to land Larry Walker, the Yanks will attempt to resuscitate dealing Mondesi to Arizona for Damian Miller and Greg Swindell. The Yanks have discussed moving Hitchcock to Cincinnati for Scott Sullivan.

Cashman also has solicited offers for Jorge Posada – whom he is unlikely to deal – and Orlando Hernandez, who is expected to move. Several GMs said Cashman has been seriously listening to offers for Andy Pettitte, whose $11.5 million option must be picked up by Friday. The Phillies have expressed interest, but said no when Cashman asked for top, young starter Brett Myers.

Interestingly, if the Phillies fail to sign Tom Glavine, the Yanks might sign the veteran lefty and then trade Pettitte to Philadelphia. The Yanks have some interest in Philadelphia starters Randy Wolf and Brandon Duckworth.

If Montreal makes either Bartolo Colon or Javier Vazquez available, the Yanks would form a deal around Nick Johnson. Should the Yanks land a younger starter, they would save money by not re-signing Roger Clemens.

They also want to either cut the salary or find lower-cost replacements for Ramiro Mendoza, Mike Stanton and Robin Ventura.

2002 PAYROLLS

At look at the 2002 team payrolls and how they will be computed for luxury tax purposes. The payrolls include 40-man rosters with multi-year contracts on an annual average basis, earned bonuses except for post-World Series awards and benefits:

Yankees – 175,327,055

Rangers – 130,622,297

Dodgers – 120,009,194

Diamondbacks – 114,324,396

Red Sox – 113,795,076

Braves – 110,0769,808

Mets – 109,916,503

Mariners – 100,044,597

Giants – 96,222,368

Cardinals – 96,112,859

Indians – 90,428,225

Cubs – 88,838,341

Astros – 82,118,370

Rockies – 80,035,177

Angels – 77,183,754

Tigers – 75,324,003

Phillies – 72,240,007

Orioles – 72,085,335

Blue Jays – 66,697,684

A’s – 65,878,086

Padres – 65,677,440

White Sox – 65,535,093

Pirates – 63,701,390

Reds – 62,397,730

Royals – 58,708,117

Brewers – 58,190,047

Twins – 53,666,264

Marlins – 53,103,414

Devil Rays – 43,983,815

Expos – 43,549,061