With just over a week remaining until Marcelo Bielsa's pre-season schedule gets underway, Victor Orta is yet to make good on his main Leeds United pledge of the summer.
Orta had vowed to bring in new faces before the beginning of pre-season, and currently has only managed to sign Tyler Roberts to a new contract since the final day win over West Bromwich Albion.
However, Leeds may well be holding off on official announcements until July 1st, when contracts have expired and deals for foreign players can be ratified.
If that is not the case though, it may indicate that this summer, negotiating deals has become increasingly difficult due to Leeds United's 2020/21 success, other clubs knowing Leeds have money to spend and where they intend to supplement their squad.
Each of these factors can drive up the price of a potential transfer target - a soft 'tax' often associated with richer or higher reputation sides.
A more common and well-known 'tax' is the premium British clubs often have to pay for British players.
Prices tend to be inflated for homegrown footballers due to the quotas clubs need to meet in their squads.
While Leeds United have no danger of meeting their homegrown quota for 2021/22, the premium remains.
Where a player on the continent may have more experience at the top level, they may be cheaper than a homegrown player dubbed as having great potential.
Rhian Brewster is a good example of this.
Last summer he switched Liverpool for Sheffield United for a fee in excess of £20 million, more than what Leeds spent on Raphinha.
Similarly, the Blades purchased Aaron Ramsdale from AFC Bournemouth for a similar fee, while Leeds secured the £5 million addition of Illan Meslier.
Sheffield United paid a premium for Brewster and Ramsdale, in part due to their homegrown status.
This summer Leeds United have been linked - along with numerous other Premier League sides - with Liverpool's Neco Williams.
The fee required to take him away from Anfield is said to be £10 million, which is hardly astronomical but quite inflated for a player with just six Premier League starts.
Liverpool reporter at The Athletic James Pearce tweeted the following: "#LFC to demand £10 million for Neco Williams, who is keen to secure regular first team football after the Euros. No replacement expected to be signed as Gomez can provide cover and Conor Bradley has caught the eye. Klopp planning to keep Tsimikas on board"
Factor in the supposed interest from Liverpool's side for Raphinha and that may complicate any deal further, as Leeds are expected to dig their heels in should they receive any bids for the Brazilian.
Reports earlier this month indicated that Romain Perraud - named in France Football's Ligue 1 Team of the Year - was close to joining Southampton for £8.5 million, emphasise the point that the homegrown transfer premium certainly is a hurdle Leeds will need to contend with this summer, especially if players of Neco Williams' experience are commanding eight-figure fees.
