Alex Speier, The Globe, December 10, 2019:
For the Red Sox, the luxury tax looms as a giant iceberg in the movement toward building a 2020 roster. The team has made no secret of its desire to dip its payroll beneath the $208 million threshold that would trigger penalties for 2020.
The Red Sox are willing to pay the luxury tax, something they've done in 10 of 17 seasons since something like the current form of the tax was introduced in 2003 ...
If the Sox scale back their payroll to $205 million next season before returning to their 2019 level of $243.