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.

NBA fines Chicago’s Rajon Rondo $25,000 for attempting to trip Jae Crowder (VIDEO)

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Rajon Rondo‘s end-of-season performance may have helped him earn a little extra coin this offseason. He’s certainly going to need it given that the NBA has fined the Chicago Bulls PG $25,000 after he attempted to trip Boston Celtics wing Jae Crowder.

The league released the decision in a statement on Sunday morning.

The incident occured with 31 seconds left in the first quarter of Game 3, a game the Celtics won, 104-87. Rondo was on the bench, and as possession changed Crowder took a wide sweeping angle along the sideline, right in front of Rondo.

Rondo casually stuck his leg out as Crowder passed by, but didn’t seem to make any contact.

Chicago leads the series, 2-1.

Thunder’s Taj Gibson providing scoring help for Westbrook

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OKLAHOMA CITY (AP) — Taj Gibson often describes his role for the Thunder as doing whatever the team needs.

For now, scoring is playing a bigger part than usual. The versatile 6-foot-9 power forward has found his way since being traded from Chicago and has emerged one of Oklahoma City’s few consistent offensive weapons alongside Russell Westbrook in the playoffs. He may need to keep it up to give the Thunder a chance of winning the first-round series with Houston – Oklahoma City trails 2-1 heading into Game 4 Sunday at home.

Gibson built a sterling reputation in Chicago, but the Brooklyn, New York native is more concerned with the respect he’s earned since his arrival.

“They see I’m in here late nights, early mornings, just constantly working with my teammates, constantly putting work in,” he said. “The confidence is going to be there because they understand you do the work, but I’m just trying to do whatever I can to help my team.”

Gibson has done a little bit of everything since coming to the Thunder. He has provided experience and versatility to an already stacked frontline that includes emerging young players Steven Adams and Enes Kanter. He also has added toughness, and at times, scoring punch. His athleticism and ability to guard on the perimeter against outside-shooting big men and on switches fills some of the void created when the Thunder traded Serge Ibaka on draft night this past offseason.

“Great vet,” guard Victor Oladipo said. “Great man, first and foremost. Very positive and does what it takes to win. It was a great pickup for us.”

Domantas Sabonis was the starting power forward when Gibson arrived in Oklahoma City, but once he got settled and began to understand coach Billy Donovan’s system, the Thunder improved. Gibson replaced Sabonis for the first time March 9 against San Antonio, and the Thunder went 11-5 with him in the starting lineup. He averaged 9.0 points and 4.5 rebounds in 21 regular-season games for the Thunder.

He is averaging 11 points on 65 percent shooting in the playoffs. He was effective on offense in Game 2, establishing himself early and helping put the Thunder in position to win. Oklahoma City went away from him late, and Houston rallied for the victory.

In Game 3, the Thunder went back to him consistently. a href(equals)’https://apnews.com/dab4b99c496a4450906c11a9c72132d1/Westbrook’s-triple-double-leads-Thunder-past-Rockets-115-113?utm-campaign=SocialFlow&utm-source=Twitter&utm-medium=AP-Sports’He finished with 20 points on 10-for-13 shooting in Oklahoma City’s 115-113 win/a on Friday night.

“Taj is a great post player,” Westbrook said. “He does a great job of getting in great position down low. When we see a matchup that we like we are going to keep going to him. Whether it is a miss or a make, it gives us the opportunity to score the basketball in the paint.”

Gibson did damage inside and out and punished the Rockets with his mid-range jumper.

“It’s no shock to me, just because that mid-range is automatic for him,” Thunder forward Doug McDermott, who also joined the Thunder in the trade with Chicago, said. “He’s tough to guard on that block too.”

Gibson also had a fast start in Game 2, but once the Thunder began to struggle, they went away from him. Gibson knew he didn’t need to change much going into Game 3.

“Just continue to be aggressive,” he said. “I felt like I had good shots in Game 2. Just got to stay with it and play the game as it flows to me.”

On defense, Gibson has been a better option than Kanter and Adams, who have struggled to keep up with the more athletic Rockets. Gibson performed well in all facets in Game 3, and Donovan needs more of that in Game 4.

“I was happy for him last night,” Donovan said Saturday. “I thought he gave us a great lift in both the first and second half. He’s professional, he’s a man, and he’s a reliable guy.”

Follow Cliff Brunt on Twitter: http://www.twitter.com/CliffBruntAP .

Watch Kawhi Leonard, Mike Conley in epic playoff duel Saturday (VIDEO)

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Kawhi Leonard scored 16 straight points for the Spurs at the end of regulation to give San Antonio the lead and a chance. Then Mike Conley hit a floater in the lane forced overtime.

There Mike Conley hit a floating bank shot that had the Grizzlies up three with :47 seconds left, only to have Leonard answer with a three to tie the game. Marc Gasol would break that tie and get Memphis the series-evening win.

Conley and Leonard traded blows through the clutch parts of Saturday’s epic Game 4 between Memphis and San Antonio. It’s worth checking out the highlights again.

John Wall goes coast-to-coast, behind-the-back for lefty dunk (VIDEO)

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There’s not going to be many plays better than this in the entire playoffs.

There wasn’t a lot for Wizards’ fans to cheer in Game 3, the Hawks took control early and routed Washington, making it a 2-1 series. But there was this, John Wall going coast-to-coast with the ball, going around-the-back and throwing it down left handed.

Wall is just so fast end to end.