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.

Karl-Anthony Towns beats out Isaiah Thomas to take Skills Challenge title

ATLANTA, GA - NOVEMBER 09:  Karl-Anthony Towns #32 of the Minnesota Timberwolves reacts after hitting a basket against the Atlanta Hawks at Philips Arena on November 9, 2015 in Atlanta, Georgia.  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 Kevin C. Cox/Getty Images)
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TORONTO — In a new twist to the Taco Bell Skills Challenge, the NBA made the decision this year to add big men to a competition that has traditionally focused on point guards. The new wrinkle created new layers of intrigue, an unusual amount of controversy and, ultimately, a new champion: Timberwolves rookie center Karl-Anthony Towns.

C.J. McCollum beat out Jordan Clarkson in the first round, and Isaiah Thomas took care of Emmanuel Mudiay. In something of an upset, Towns handled Draymond Green, who is the NBA’s leader in triple-doubles.

The other matchup in the first round came with some controversy: DeMarcus Cousins missed all three attempts at the chest pass into the ring but moved on in the obstacle course and ultimately defeated Anthony Davis. This led to widespread criticism on social media for Cousins being allowed to advance without completing all the drills.

But Towns beat out Cousins in the semifinals, thereby preventing a nightmare scenario where a winner might have to have an asterisk next to his title.

Thomas beat McCollum in the guards’ semifinals. McCollum lost his dribble early on in the round and never really recovered.

The final round between Towns and Thomas went down to the wire, but Towns’ three-pointer went down first, giving him the title.

 

Russell Westbrook on Lakers speculation: “Nah, I like where I am now”

PHOENIX, AZ - FEBRUARY 08:  Russell Westbrook #0 of the Oklahoma City Thunder during the NBA game against the Phoenix Suns at Talking Stick Resort Arena on February 8, 2016 in Phoenix, Arizona.  The Thunder defeated the Suns 122-106.  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 Christian Petersen/Getty Images)
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TORONTO — No matter what Russell Westbrook does, he cannot escape the rumors that have followed him for years. He grew up in Los Angeles and played college basketball at UCLA—so, it’s only logical that when he hits free agency in the summer of 2017, he’ll look to sign with the Lakers, right?

Westbrook did his best to shut that down on Saturday after practice with the Western Conference All-Stars.

“Nah,” Westbrook said. “I like where I am now. Oklahoma City is a great place for me.”

Westbrook admitted that he grew up a Lakers fan, but said he never thought of playing there as a kid.

“I never thought I’d play in the NBA,” he said. “I was just watching them.”

Westbrook has another full season to go before his contract with the Thunder is up, so it’s going to be a while before there’s any resolution here. A lot, of course, will depend on what Kevin Durant does this summer.

If Durant sticks around and the Thunder make another deep playoff run next season, it becomes more likely that Westbrook will stay. But if Durant goes somewhere else, there’s a good chance Westbrook follows suit. For now, all they can do is deflect the speculation that will be there no matter what they say.

Gregg Popovich says he thinks more about Warriors than any team he ever faced

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Gregg Popovich and his Spurs have gone up against some powerhouse teams in the past 17 years. There were the Shaq/Kobe Bryant Lakers, Steve Nash and the seven-seconds-or-less Suns, The Kobe/Pau Gasol Lakers, LeBron James‘ Miami Heat teams, and the list goes on.

But nobody has given him more to think about than Stephen Curry and the Warriors.

That’s what he said on ESPN Radio Friday, as reported by Marc Stein of ESPN.

“I’ve spent more time thinking about Golden State than I have any other team I’ve ever thought about in my whole career,” Popovich told ESPN Radio on Friday. “Because they are really fun. I’d go buy a ticket and go watch them play. And when I see them move the ball, I get very envious. When I see them shoot uncontested shots more than anybody else in the league, it’s inspiring. It’s just great basketball.

“So I’m actually enjoying them very much. You try to solve them, but they’re in a sense unsolvable because it’s a particular mix of talent that they have. It’s not just that Steph [Curry] can make shots or that Klay can make shots or that Draymond Green is versatile. Everybody on the court can pass, catch and shoot. And they all get it.”

When you think about those legendary teams Popovich faced, they may have been a little less mentally taxing to gameplan for. The Shaq/Kobe Lakers ran the triangle (an offense Popovich was familiar with), but most of what made them great was exceptional talent — two future Hall of Famers at their peaks. The Spurs tried to bully the Suns, and then they developed a motion offense that eventually shredded the Heat.

The Warriors are different, and Popovich gets to a fundamental problem in defeating them:

“They’re talented. But they’re also very, very smart.”

That’s what’s hard to plan for — smart players and smart teams adjust, and the Warriors by design loaded their roster with high IQ guys. If you adjust, they counter. And for the last season-and-a-half, that has worked brilliantly.

LeBron James on Kevin Love trade rumors: “They’re false”

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TORONTO — The rumors were out there: the Boston Celtics were interested in Kevin Love and were talking trade with Cleveland.

LeBron James would have none of that.

“It’s false,” LeBron said of the rumors when speaking to the media after the Eastern Conference’s All-Star Game practice Saturday. “It’s the only thing I can look at it and say it’s false. That’s the last thing guys are worried about right now are trade talks from our team.”

That echoed what Carmelo Anthony said. The buzz around Toronto (where the NBA has gathered for All-Star Weekend) that there wasn’t a lot of to the talks and if there was any momentum has stalled out.

Still, there will be talks, and there will be plenty of Cavaliers trade rumors in the run-up to the Feb. 18 trade deadline. Cleveland could use some shooting from the wing and quality depth to provide versatility going up against Golden State or San Antonio in the Finals.

LeBron just wants to make sure the talks don’t impact the locker room.

“One thing about this business is you can only control what you can control. Things that you can’t control, you can’t let it bother you, and I’ve learned that over the years,” LeBron said. “There is so much that goes on in professional sports that if you just focus on what you can control, everything else will take care of itself.”

The Love rumors likely will continue to flare up this week, but they are not going to move him unless another team makes a Godfather offer.

The Cavaliers have been 10.1 points per 100 possessions better this season when Love is on the court compared to off it (and their defense does get marginally better when he plays). When Love, LeBron, and Kyrie Irving are on the court together the Cavaliers outscore opponents by 11.7 points per 100 possessions. Those are massive numbers.

The Cavaliers are a win-now team, if you’re going to break up part of that trio it has to be for something that makes the team demonstrably better. And that kind of superstar trade is rare at the February deadline anymore.