I was born in Australia but grew up in England levlen 28 First, there’s the possibility that the Sox could exceed the luxury tax threshold. A team source recently acknowledged that, while the team’s strong preference is to remain under it for the coming season (the first in which teams have the possibility of a revenue sharing rebate, which is diminished by exceeding the luxury tax threshold), the incentive is not quite as powerful for the coming year as was anticipated. Because the Sox — thanks to the Dodgers blockbuster of 2012 — were able to restructure their payroll and get under the luxury tax threshold in both 2012 and 2013, the penalties associated with going over the $189 million payroll mark in 2014, both in terms of the luxury tax rate for dollars over that figure and in terms of the amount of the rebate that would be lost by exceeding the threshold, would be diminished. So, there’s at least a possibility that the team might be willing to go over $189 million.