The Boston Red Sox have already exceeded the $197 million luxury tax barrier and are willing to enter into the most severe level of taxation.

Boston is already on the hook for an extra 12 percent surtax on every dollar spent over $217 million, in addition to the 20 percent on everything more than $197 million.

According to a report, ownership is willing to cross the $237 million mark, which carries a 42.5 percent surtax on everything spent beyond that barrier.