As he mulled a contract offer from the Red Sox, Mike Napoli took a hard look at the team’s clubhouse, where dysfunction reigned last season. He also kept an eye on the White House, where President Obama is advocating higher tax rates next year for big earners like Napoli, who signed a $39 million contract Monday to become the Sox’s new first baseman. The rate increase is not certain, but the prospect of higher taxes is driving people who are due hefty payouts next year to try to collect some of that money this year.
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