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.

Here’s the best highlights from the Celtics’ 15-game winning streak (VIDEO)

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The Boston Celtics are on a roll, the likes of which not even the faithful fans at the TD Garden would have predicted.

After dropping their first two games of the season — and losing Gordon Hayward for the season due to a gruesome leg injury — the Celtics have ripped off 15 straight victories. They sit at 15-2 on the year, including signature wins over the San Antonio Spurs, Oklahoma City Thunder, Toronto Raptors, and defending NBA champion Golden State Warriors.

Boston’s effort has been lauded as the combination of a quick meshing of the roster in the absence of Hayward (and Isaiah Thomas) as well as the drafting skill of Danny Ainge and the coaching prowess of Brad Stevens.

Indeed, Stevens is an early frontrunner heading into the beginning of the holiday season for Coach of the Year.

Meanwhile, Boston has a few highlights to their name. Lucky for us, the NBA has put some of the best video clips together during their fall run.

Watch the full video above.

Blake Griffin gets Flagrant 1 for kicking Jae Crowder in the crotch (VIDEO)

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Blake Griffin almost got away with it.

During Friday’s matchup between the Los Angeles Clippers and the Cleveland Cavaliers, Griffin gave Cavs forward Jae Crowder an unhelpful knee to the groin during a post isolation.

Griffin wasn’t whistled for anything on the play, and in fact Crowder was assessed a foul after Griffin made his move to the basket.

Now, the NBA has given Griffin a Flagrant 1 for unnecessary contact.

Via Twitter:

Video of the incident can be viewed above the article here, but it’s pretty egregious and indeed the Cavaliers announcers even suggested at the time that it might warrant a flagrant.

Looks like the NBA agreed.

Cleveland beat LA, 118-113, in OT.

Jeff Hornacek on Knicks standing up to LeBron: “I thought it was great”

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LeBron James totally dissed New York Knicks guard Frank Ntilikina. Or maybe he was just complimenting Dennis Smith Jr., and Enes Kanter likes to get in the middle of things? Or perhaps it was a barely-veiled shot at former Knicks president Phil Jackson?

No matter which way you view this little NBA drama, there’s some kind of silver lining to take away for New York after LeBron got a little too close for comfort with Ntilikina during a recent matchup with the Cleveland Cavaliers.

According to Knicks coach Jeff Hornacek, that silver lining is how well Ntilikina, Kanter, and the rest of the squad did when standing up to James.

Via the NY Post:

“I thought it was great,’’ he said on the newest edition of “The Jeff Hornacek Experience” that debuts Friday night on MSG Networks after the Knicks face the Raptors. “When we played back in the day, there was a lot of that. So you don’t see as much now in today’s game.

“But, you know, whether the comments from LeBron were aimed at Frank or the Knicks or Phil [Jackson] or whatever it was, I was happy that Frank gave him a little shove and then when LeBron stood in front of him and Enes jumped in there. That’s kind of the chemistry that gets developed when guys are playing for each other. You saw Enes jump right in the middle of this and said, ‘Nah you’re not gonna do this to my young guy.’ So that’s a great sign to see the togetherness of our guys.”

So to recap:

1. LeBron was taking a shot at Phil.
2. Enes Kanter didn’t like that.
3. Jeff Hornacek likes that.

Clear? Ok, good.

The Warriors really had an eye on Joel Embiid’s trash talking (VIDEO)

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Joel Embiid has a reputation around the league already, and for good reason.

The man who continuously lobbied Rihanna to give him a chance for a date has other NBA players hoping they beat the Philadelphia 76ers just to avoid Embiid’s trash talking.

Indeed, the Golden State Warriors beat Philly on Saturday night, 124-116, thanks in part to a huge rally in the second half. A 22-point deficit had to be overcome for Golden State, and not just to add to their win column.

The team also wanted to sidestep Embiid’s silver tongue:

Both Draymond Green and Kevin Durant said they wanted to keep Embiid at bay. Durant’s comment was particularly funny, and can be seen in the video at the top of the article (fair warning, Durant used some NSFW language).

The Process is now The Reputation.