Oklahoma City Thunder James Harden durin

Tuesday And-1 links: The new NBA luxury tax and you

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Here is our regular look around the NBA — links to stories worth reading and notes to check out (stuff that did not get its own post here at PBT) — done in bullet point form. Because bloggers love bullet points.

• There’s a great post from Mike Prada at SBN that starts to explain why traditional big-spending teams — Lakers, Knicks, Celtics, Mavericks — are making moves now to lower payroll, because they are scared of the increased taxes that will kick in starting in 2014. He has a great paragraph explaining the implications:

As an exercise, consider the Los Angeles Lakers. Last year, they had a payroll of nearly $86 million. Under the old system, which was in effect, the Lakers owed just under $16 million in luxury-tax fees. Under the new system, though, they would have owed $7.5 million for the first $5 million over the tax, $8.75 million for the next five million, $12.5 million for the next five million and $3.25 million for the final $1 million. Right there, that’s a $32.25 million tax bill. In addition, since the Lakers were over the tax in four of the past five years, they would have owed an additional $5 million at each juncture. That leaves them with a tax bill of over $52 million for being $16 million over the threshold.

• Despite the future tax implications, James Harden expects to sign a new contact with Thunder this summer. Nobody doubts he will, but there is a big bill coming for the Thunder down the line and they will make changes.

• My take on those last two notes — the owners fought hard to have this heavy tax and flattening of payrolls in the NBA, thinking it would flatten out the salary levels (it will) and give more teams a chance. To force some parity. But what it will do — whether you built your team like the Heat or Thunder did — is force you to break it up sooner or have stars with no real talent around them. Is that good for the league? Especially a league that sells stars? I think it backfires.

• Tyler Zeller talks about going through the workout process leading up to the draft with Zach Lowe at SI. And they talk fashion.

• As expected, the Blazers extended a qualifying offer to Nicolas Batum. Other teams like him but the Blazers will not let him go.

• Tyreke Evans has told the Sacramento Kings he doesn’t want to play the small forward next year. The smart money is he doesn’t play for the Kings next year — his name comes up in all kinds of trade rumors.

• As was expected, San Antonio Spurs guard Patty Mills has been named to the Australian Olympic basketball team.

• However, Bobcats big man Byron Mullens will not play for Great Britain in the Olympics due to a toe injury.

• LeBron is back being active on twitter and has more followers than you.

• Taj Gibson’s birthday cake was a picture of him dunking on Dwyane Wade. Nice.

• With Danny Ferry signing on to be GM of the Hawks, the 76ers are scaling back their search for the guy who will take over for Rod Thorn.

• Danny Ainge talks about how the Celtics overachieved this year. His word, not mine.

• A Q&A with Kareem Abdul-Jabbar.

• By the way, Thorn said the 76ers would be drafting the best player available regardless of position. Every team should do this (or use a tier system). Drafting for need works in the NFL, but the NBA draft is a different animal.

Here’s a breakdown of how the appeal of the arbiter’s ruling on the Jeremy Lin/waiver/Bird rights ruling will go down. Big implications for the Knicks offseason on the line.

• Thunder co-owner Aubrey McClendon is having some business troubles.

RIP to Ted Luckenbill, the former University of Houston college star who played in Wilt Chamberlain’s 100 point game.

Kevin Love drips snot all over his face, maybe into his mouth (video)

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Cameras zoomed in on Kevin Love at the wrong moment:

Need a sensory cleanser? Enjoy this fantastic outlet pass from Kevin Love to LeBron James:

Derrick Rose out for Knicks-Cavaliers with back injury, getting MRI

NEW YORK, NY - NOVEMBER 22:  Derrick Rose #25 of the New York Knicks dribbles against the Portland Trail Blazers during their game at Madison Square Garden on November 22, 2016 in New York City.   NOTE TO USER: User expressly acknowledges and agrees that, by downloading and/or using this Photograph, user is consenting to the terms and conditions of the Getty Images License Agreement.  (Photo by Al Bello/Getty Images)
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NEW YORK (AP) — Derrick Rose is missing the New York Knicks’ game against Cleveland because of lower back pain.

Rose left the Knicks’ victory over Miami on Tuesday in the third quarter with back spasms. Coach Jeff Hornacek says Rose still felt sore on Wednesday when he came in and met with team doctors, so they sent him for an MRI exam to make sure there was no structural damage.

Rose is averaging 16.7 points and this is the first game he’s missed this season.

Brandon Jennings will start in Rose’s place.

Jaylen Brown dunks on Nikola Vucevic, who literally hides his face afterward (video)

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Nikola Vucevic probably just got poked in the eye, but I prefer to believe he’s ashamed of getting dunked on by Jaylen Brown (which is no great sin, anyway).

Matt Barnes and DeMarcus Cousins sued over New York nightclub fight

WASHINGTON, DC - NOVEMBER 28: DeMarcus Cousins #15 and Matt Barnes #22 of the Sacramento Kings talk on the floor against the Washington Wizards at Verizon Center on November 28, 2016 in Washington, DC. NOTE TO USER: User expressly acknowledges and agrees that, by downloading and or using this photograph, User is consenting to the terms and conditions of the Getty Images License Agreement.  (Photo by Rob Carr/Getty Images)
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Matt Barnes – with Kings teammate DeMarcus Cousins seen out with him – was involved in an altercation at a New York nightclub early Monday morning.

Other details remain contentious.

Barnes’ representatives claim he acted in self-defense and paint him as the victim. Other sources – reportedly including a videopaint Barnes as the aggressor.

A court might eventually rule on the situation.

TMZ:

Matt Barnes and DeMarcus Cousins have just been SUED over the nightclub brawl at Avenue in NYC this week … with the alleged victims claiming they were brutalized by the NBA stars.

According to the lawsuit filed in NYC, Jasmine Besiso and Myrone Powell claim they were innocently hanging out when Barnes approached Jasmine and began to choke her.

In the suit, Powell says he saw the attack and tried to intervene but that’s when Cousins stepped in and punched him in the face.

At that point, Barnes allegedly released Jasmine’s neck and elbowed her in the face — knocking her unconscious. Myrone claims he was taken to the ground and Barnes and Cousins proceeded to kick and punch him in the head and body.

A rep for the alleged victims calls the incident a “vicious and unprovoked attack” And says Cousins’ initial blow was a “blindside punch.”

The rep also says the two were transported by ambulance to a nearby hospital where they were treated for “serious injuries.”

It’s important to remember there’s no burden of proof for filing a lawsuit. This is not an indication of Barnes’ and Cousins’ liability or guilt. As of last update, police are still investigating, and Barnes’ attorney has said his client was cooperating.