Stricter luxury tax penalties in new CBA could actually help big market teams

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The NBA’s lockout prior to the 2011-12 season was certainly all about money, and how the owners could channel more of the league’s revenue into their pockets instead of those of the players.

But it was also about putting a system in place that would, in theory, make it more difficult for the teams in the largest markets to simply spend their way to a title.

While the new, harsher luxury tax penalties put into place make it severely punitive financially to go out and exceed the tax threshold season after season, there is a loophole that exists which works to the advantage of the large market teams in the long run, while working against their small-market counterparts.

From Larry Coon at HoopsWorld:

The first year of the repeater tax (2015) will only apply to teams that were also taxpayers in the three previous seasons — 2011-12 through 2013-14. So right now, only Boston and the Lakers are candidates. The Celtics will probably stay out of the tax this season, and the Lakers are clearing the books next summer. So I don’t think any team will be a repeater in 2015.

Starting in 2016 a team is a repeater if they were taxpayers in any three of the previous four seasons (for 2016 that’d be 2011-12 through 2014-15). That means any team that was a taxpayer in either 2012 or 2013 would be a repeater if they are a taxpayer in both 2014 and 2015. Most teams will be able to avoid the repeater penalty. A few teams like Brooklyn probably won’t care.

The system is set up — well, “set up” is probably a bad way to put it. I don’t think they did it intentionally — so that two years out of the tax buys you three years IN the tax without being a repeater. I think many teams will adopt this strategy.

That last part is the key.

Take a team like the Celtics, for instance, who had no problem committing to payroll that would put them over the tax threshold when they were trying to contend for a title over the last few seasons. They’re rebuilding this year and next at minimum, but after those two years out of the tax, they could add free agents and load up for another run at a title by spending whatever it costs for the next three seasons, all the while avoiding the dreaded repeater tax.

There are very few teams that won’t try to implement this strategy. This summer, we saw the Heat use the amnesty provision to waive Mike Miller, even after he was a part of winning back-to-back titles, because the move saved them a total of $17 million in salary and luxury tax costs. And we saw the Lakers make a similar move to cut costs when they waived Metta World Peace.

The Nets are one club that doesn’t seem to care about dollars, but they’re certainly in the minority. Most large market teams will use payroll to chase championships when the talent on the roster dictates it. Small market teams, wary of even the more basic tax threshold, still won’t be able to meet that standard.

Anthony Davis rattles rim with dunk on Juan Hernangomez (video)

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A sweet-shooting stretch four, Juan Hernangomez has a bright future in the NBA.

It’s not because of his rim protection.

Video Breakdown: How to ICE the pick-and-roll on defense

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NBA teams can defend the pick-and-roll game in many ways, but one of the most common is called ICE. This method sometimes goes by the name of Blue, Down, or Black, and it is ubiquitous as way to defend in the most popular offensive action in the modern NBA.

The basic idea is that the screener’s defender — usually a big man — stays parallel to the baseline and below the screen itself. The goal is to force the dribbler east to west, and to defend the paint while allowing for a lower percentage long range jumper.

The dribbler’s defender — usually a guard or a wing — fights over the top and pressures the shooter from above, ensuring that he cannot take a 3-pointer.

ICE pick-and-roll coverage has two main goals:

  1. Stop the ball handler and force the offense to move to another action.
  2. Stop a shot in the paint or at the 3-point line.

This varies from other kinds of pick-and-roll defense, including the hedge, the show, and the blitz. We’ll cover those in future videos, but you can get a little taste of them in a defensive glossary video I’ve done previously.

Meanwhile, get the full breakdown on ICE pick-and-roll coverage with the video breakdown above.

Rockets’ Patrick Beverley says players “disrespecting game” by resting when healthy

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Former Bulls guard turned agent and podcaster B.J. Armstrong said on our podcast last week that no, players didn’t have DNP-rest days back when he played — but he added that might well have been different if they had the information on injuries that today’s teams and players have. He said they got tired, they got banged up, and they played through it. You can call that tough, but it likely took time, maybe years, off their career.

Houston’s Patrick Beverley is from that old-school mentality and said players are disrespecting the game if they don’t get out there when healthy. Via Tim MacMahon of ESPN.

“I think that’s bulls—,” Beverley said after the Rockets’ 137-125 victory over the Oklahoma City Thunder on Sunday. “I think that’s a disgrace to this league. I think that fans deserve better.

“I could care less about coaches asking players to rest or not. It’s up to you to play or not, and if you don’t, you’re disrespecting the game. And I don’t believe in disrespecting the game, because there was a time where I wasn’t playing in the NBA and I was trying to get here. So me resting, I feel like, is disrespecting me, disrespecting the name on the front of the jersey and disrespecting the name on the back of the jersey.”

It’s the coaches and the organizations telling players to rest, it’s rarely the players themselves, and the teams are doing it because they want their guys at their peak come the playoffs. If the goal is winning a title in June (or at least going deep into May) then not wearing guys down matters.

Everyone has their opinions on it, Gregg Popovich did a good job trying to explain the nuances, but the simple fact is player rest games are not going away. They did it back in Armstrong’s day too, they just called a sore ankle or back rather than rest. What helps lessen games stars have off is building more rest and days off into the schedule, which the NBA is trying to do. But that’s a challenge that will continue to be discussed.

Three Things We Learned Sunday: Westbrook, Harden showdown leaves MVP race same as it ever was

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How many teams did you get right in your Final Four bracket? For the record, I have one (North Carolina). Which is why I was watching a lot more NBA on Sunday than NCAA (that and it’s my job). Here are the big takeaways from Sunday.

1) Russell Westbrook gets 36th triple-double. James Harden lifts Rockets victory. The MVP race is the same as it ever was. If you wanted to make a case for Russell Westbrook as MVP, he gave you reason on Sunday in a showdown with James Harden and the Rockets. Westbrook dropped his 36th triple-double of the season with 39 points, 11 rebounds, and 13 assists, and the Rockets could not stop him.

Harden put up numbers — 22 points on 15 shots, plus 12 assists — but his team got the win because he got help: 31 from Lou Williams, 24 from Trevor Ariza, and 24 from Eric Gordon. Williams had 18 points in the first half. As a team, the Rockets shot 63.3 percent overall and 51.3 percent from beyond the arc.

Harden has better teammates around him, but he is orchestrating them beautifully, he’s more efficient, and he’s lifting his team to higher heights. Westbrook is almost single-handedly carrying the Thunder offense by putting up historic numbers.

This game offered no clarity in the MVP race. In one of the closest, most interesting award races in years, your pick for MVP depends on how you want to define the award and its criteria. (And we’re not even getting into the legitimate case that can be made for Kawhi Leonard here. LeBron James is in the mix, too, although the recent stumbles of the Cavaliers may hurt his case.) We know where the Rockets organization stands.

Sunday’s Thunder/Rockets just an MVP showdown, it was a potential first round playoff matchup. On that front, the Rockets led by as many 25, and while the Rockets made a late push to get the lead down to single digits in the final couple minutes, but the Thunder couldn’t get stops, and the result was never really in doubt. It’s hard to see a playoff series going much differently, the Thunder just don’t defend well enough to slow Houston.

2) Celtics beat Heat, move into tie with Cavaliers for top record in the East. Boston just keeps on grinding, keeps on making enough plays, and keeps on winning. So much so that with a hard-fought win over the Heat on Sunday Boston finds itself tied with Cleveland for the top seed in the East (Boston has one more win, Cleveland has one fewer loss).

Boston may well finish on top, it has an easier schedule to close out the season. However, the big game — and what will determine who has the tiebreaker between the two — comes when the Celtics and Cavaliers play on April 5.

The Celtics got the win because they made crucial shots down the stretch, like this driving floater by Isaiah Thomas (who finished the night with 30 points).

Then Al Horford‘s block sealed the 112-108 victory.

For Miami, even with the loss they sit as the eight seed in the East, the final playoff spot, but Chicago is just half a game back, and the Pistons one game back. While the race could go any direction, the Bulls have the softest schedule the rest of the way of any of those three teams.

3) Blazers win, Nuggets lose, teams now tied for the eighth seed in the West. The race to be the team destroyed by the Golden State Warriors in the first round out West is heating up — Denver and Portland are now tied for the eight seed.

On Sunday, Denver had a sloppy loss at home as New Orleans came to town without DeMarcus Cousins, and yet Anthony Davis dropped 31 and the Pelicans won.

Portland got 22 from Damian Lillard and pulled away in the third quarter to beat the hapless Lakers, 97-81.

Denver and Portland play Tuesday night in what will be a huge game in that race.