Boston Celtics v Los Angeles Lakers

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.

It’s a trend: Russell Westbrook posts video of him singing two more breakup songs

LOS ANGELES, CA - DECEMBER 21:  Russell Westbrook #0 of the Oklahoma City Thunder and Kevin Durant #35 discuss play during the first half against the Los Angeles ClipperLos Angeles Kingsat Staples Center on December 21, 2015 in Los Angeles, California.  NOTE TO USER: User expressly acknowledges and agrees that, by downloading and or using this Photograph, user is consenting to the terms and condition of the Getty Images License Agreement.  (Photo by Harry How/Getty Images)
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At this point, there is zero chance Russell Westbrook‘s posts are a coincidence.

First. he posted a video of himself singing along to Lil Uzi Vert’s “Now I Do What I Want.”

Then came the shoe ad that was another little jab at now Warriors Kevin Durant.

Now comes Westbrook’s return to karaoke posts, this time singing Taylor Swift’s “We Are Never Getting Back Together” and Katy Perry’s “Wide Awake.”

Apparently, Westbrook and Durant are having one rough teenage breakup.

Fun throwback video: Paul George vicious dunk on LeBron’s Heat

Indiana Pacers' Paul George goes up for a dunk during the second half of an NBA basketball game against the Brooklyn Nets, Friday, Dec. 18, 2015, in Indianapolis. Indiana won 104-97. (AP Photo/Darron Cummings)
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One of the great stories of last season was the return of Paul George to All-Star level form (then to watch him be crucial to the USA winning gold this summer).

It was a great story because vintage Paul George was so great. Watch this throwback video of him blowing by LeBron James and dunking over Chris Andersen from a few years back — this is vicious.

@ygtrece to the rack in the #NBAPlayoffs! #NBAvault

A video posted by NBA History (@nbahistory) on

By the way, if you’re not following NBA history on Twitter and Instagram, you’re doing it wrong.

Chris Bosh on if he’s working out: “Yes, I’m hooping. I’m a hooper.”

CHARLOTTE, NC - APRIL 25:  Chris Bosh #1 of the Miami Heat watches on from the bench against the Charlotte Hornets during game four of the Eastern Conference Quarterfinals of the 2016 NBA Playoffs at Time Warner Cable Arena on April 25, 2016 in Charlotte, North Carolina.  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 Streeter Lecka/Getty Images)
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Chris Bosh wants to play basketball this season. Of that, there is no doubt.

The question is will the Heat let him after he missed the end of the last two seasons due to potentially life-threatening blood clots? If so, will he have minutes or travel restrictions?

Bosh is working out to get ready for the season — he posted a video of it Monday on Snapchat, showing off his handles, and put it this way: Ues, he’s hooping.

The Heat and Bosh need to come to common ground on this before training camp opens. Bosh is on blood thinners for his condition, the team and he need to decide if he can come off them on game days or if there is another protocol that works for everyone.

The Heat would be a vastly better team with Bosh on the court this season, but that didn’t motivate them to bring him back during the playoffs last season (even though he wanted to). Whatever happens, Bosh wants to play.

Former Nuggets coach Bernie Bickerstaff talks when Mahmoud Abdul-Rauf sat for Anthem

15 Mar 1996: Point guard Mahmoud Abdul-Rauf of the Denver Nuggets stands in prayer during the singing of the National Anthem before the Nuggets game against the Chicago Bulls at the United Center in Chicago, Illinois. Abdul-Rauf came to an agreement with
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Twenty years before Colin Kaepernick made his stand by sitting for the national anthem during preseason games — something he has every right to do: if we are going to force compliance in our rituals of allegiance how are we different as a nation than the countries we rail against for forced indoctrination? — the NBA had Mahmoud Abdul-Rauf.

For those that don’t remember, Abdul-Rauf was a good NBA guard and a member of a Denver Nuggets in the mid-1990s. He had converted to being a Muslim during his playing career. As his faith and beliefs grew, he came to view the flag as a symbol of oppression. In the middle of the 1995-96 season, he told the NBA he would no longer stand for the anthem. Everything was kept quiet for a while, but when the PR storm hit it led to a few strange days — the league suspended him at one point — before was a compromise where he would stand for the anthem but pray into his hands during it.

Bernie Bickerstaff was the coach of the Nuggets at the time and went on SiriusXM NBA Radio Monday to talk about those days. His first reaction was that of virtually every coach who has heard or talked about Kaepernick.

“Distractions,” Bickerstaff said. “It caused a lot of distractions, and you know at that point the number of media members was not quite as resounding as it is today. But still, it was a distraction.”

Bickerstaff said he was blindsided byAbdul-Rauf’s decision, and he said they scrambled to deal with the fallout. He said he and the brain trust of the team eventually had a meeting with the guard and told him if he wanted to be on the team he had to stand for the anthem.

“We had him come in, to sit down and have a conversation, and the conversation was about, the one thing that we have in this life is freedom of choice, and with that choice comes consequences. And my conversation with him was simply that one of the guys I probably admired most at that time was Muhammad Ali, because not only did he make a decision not to step forward but it was the part of it, the things that he gave up, and our message basically to (Abdul-Rauf) was ‘Hey, that’s the guy I admire. If you really feel that way then you go home, and you give us a call and let us know you’re willing to walk away from that contract, and then I can really, really, respect that…

“When he got home, we got a call and he said ‘I think I want to be on the trip.’ And that’s our understanding, if you’re on the trip, then you’re standing.”

The NBA came in with a more fair compromise.

If this were to happen again with the NBA, it would be interesting to see how Adam Silver would handle this compared to the heavy-handed David Stern.