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" ... There does appear to be a trend for teams reducing salary after two straight seasons of paying a luxury tax. The Yankees got under the luxury tax level in 2018. The Dodgers were well under last year. With Betts $27 million and Price’s $16 million, they are now over and since they were under the CBT level last year, they will only pay a 20% luxury tax. So now next year the Red Sox would reset their luxury tax level to just 20% after getting under the CBT threshhold this year. ... "