<P> Only seven teams have ever exceeded the luxury tax threshold: the San Francisco Giants, the Boston Red Sox, the Los Angeles Angels of Anaheim, the Detroit Tigers, the Los Angeles Dodgers, the New York Yankees and the Chicago Cubs for the very first time in 2016 . Only the Red Sox, Dodgers and Yankees have exceeded it more than once . The LA Dodgers have exceed it four times . Boston has exceeded it six times . New York has exceeded it fourteen times, or, every year since it has been in enforcement . In aggregate, the Yankees have paid out some $325.00 MM, 73.78%, of the total fines assessed since the luxury tax began . </P> <P> In 2016 a record six teams were issued the luxury tax by the MLB . The Los Angeles Dodgers ($31.8 million), The New York Yankees ($27.4 million), The Boston Red Sox ($4.5 million), The Detroit Tigers ($4 million), The San Francisco Giants ($3.4 million) and the World Series champion The Chicago Cubs ($2.96 million). </P> <P> The luxury tax is separate from revenue sharing, which is a system to balance out the income distribution between large and small market teams by dividing money from merchandise sales and media contracts . The money generated from the luxury tax is not distributed to the rest of the league, as is the case with the NBA, but rather is used for other purposes . The first $2,375,400 and 50% of the remaining total are used to fund player benefits, 25% goes to the Industry Growth Fund, and the remaining 25% is used to defray teams' funding obligations from player benefits . </P> <Table> Luxury tax paid per year by team (in millions of $) <Tr> <Th> Team </Th> <Th> 2003 </Th> <Th> </Th> <Th> 2005 </Th> <Th> 2006 </Th> <Th> 2007 </Th> <Th> 2008 </Th> <Th> 2009 </Th> <Th> </Th> <Th> 2011 </Th> <Th> 2012 </Th> <Th> 2013 </Th> <Th> 2014 </Th> <Th> 2015 </Th> <Th> Total </Th> </Tr> <Tr> <Th> Luxury tax threshold </Th> <Td> 117 </Td> <Td> 120.5 </Td> <Td> 128 </Td> <Td> 136.5 </Td> <Td> 148 </Td> <Td> 155 </Td> <Td> 162 </Td> <Td> 170 </Td> <Td> 178 </Td> <Td> 178 </Td> <Td> 178 </Td> <Td> 189 </Td> <Td> 189 </Td> <Td> - </Td> </Tr> <Tr> <Th> Yankees </Th> <Td> 11.80 </Td> <Td> 25.96 </Td> <Td> 34.05 </Td> <Td> 26.01 </Td> <Td> 23.88 </Td> <Td> 26.86 </Td> <Td> 25.69 </Td> <Td> 18.03 </Td> <Td> 13.90 </Td> <Td> 18.92 </Td> <Td> 28.11 </Td> <Td> 18.33 </Td> <Td> 26.1 </Td> <Td> 297.64 </Td> </Tr> <Tr> <Th> Dodgers </Th> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> 11.42 </Td> <Td> 26.62 </Td> <Td> 43.6 </Td> <Td> 81.64 </Td> </Tr> <Tr> <Th> Red Sox </Th> <Td> - </Td> <Td> 3.15 </Td> <Td> 4.15 </Td> <Td> 0.50 </Td> <Td> 6.06 </Td> <Td> - </Td> <Td> - </Td> <Td> 1.49 </Td> <Td> 3.43 </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> 1.8 </Td> <Td> 20.58 </Td> </Tr> <Tr> <Th> Tigers </Th> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> 1.31 </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> 1.31 </Td> </Tr> <Tr> <Th> Giants </Th> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> 1.3 </Td> <Td> 1.3 </Td> </Tr> <Tr> <Th> Angels </Th> <Td> - </Td> <Td> 0.93 </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> - </Td> <Td> 0.93 </Td> </Tr> </Table>

Where does luxury tax money go in baseball
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