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Complete History of Luxury Tax Payments, Updated for 2012/13
July 10th, 2013

This website and its sole proprietor keep a spreadsheet containing to-the-dollar information on all luxury tax paid to date. In the 12 seasons since the luxury tax was created, it has been applicable in ten seasons; in those ten seasons, 24 NBA franchises have paid over $920 million in payroll excess. The exact details can be found here.

(Sorted alphabetically – click to enhance.)

(Sorted by expenditure – click to enhance.)

Please use the spreadsheet freely for resource purposes, and feel equally free to suggest any improvements. However, please do not just take it, and if you do cite its data somewhere, please acknowledge its source. While the content is not my IP, I did spend a long time sourcing the relevant information, and in return, I seek only credit for that. Thank you.

Posted by at 9:32 AM

11 Comments about Complete History of Luxury Tax Payments, Updated for 2012/13

  1. Cray Allred10 July, 2013, 2:43 pm

    You're the man.

  2. kgbdrop10 July, 2013, 2:51 pm

    You get this from Larry Coon? http://cbafaq.com/blog/?p=117

    • Mark Deeks10 July, 2013, 2:56 pm

      No, he got it from me. With his help, I first made this spreadsheet last summer:

      http://www.shamsports.com/2012/07/without-looking-guess-which-seven-teams.html

    • kgbdrop10 July, 2013, 5:15 pm

      Ahh. You were so protective, I wanted to make sure you weren't ripping off Coon, who does an amazing job of trying to explain the CBA.

      Side note, do you have any clue why Hoopshype's salaries fail on poison pill contracts like Lin and Asik? (e.g. http://hoopshype.com/salaries/houston.htm). I always go to shamsports because it seems like the best info.

    • nbacouchside.com10 July, 2013, 7:22 pm

      The Lin and Asik contracts are not "poison pill" contracts.

  3. psuinstl11 July, 2013, 4:07 am

    It would actually be a nice touch if you highlighted the year/team tax cell if the team won the title that year, for quicker visual reference. Other than that, very nice.

  4. Daniel D’souza16 July, 2013, 4:41 am

    Can you write about the teams that will receive these funds? Do teams below the cap share these funds or all teams below the luxury tax line? With the Nets and Knicks expected to pay so much this year, being on the receiving end would be well worth it.

  5. Anthony Lorenzo16 July, 2013, 4:11 pm

    Is there any way to Download the spreadsheet? I'm trying to calculate what the tax payments would be under the new CBA as well as what they would be with the repeater tax provisions

    • Mark Deeks16 July, 2013, 10:00 pm

      Appreciated, but can't just gift the work away like that.

  6. Adam18 July, 2013, 2:09 pm

    Great work! I've created a visualization of this data, the user can select their years and teams and see a live update. If you'd prefer to see this data as a bar chart have a look.

    Fun fact: the top 3 tax teams (Knicks, Lakers and Mavs) have accounted for the majority of all luxury tax paid over the last 10 seasons.

    http://public.tableausoftware.com/views/luxurytax/Luxurytax?:embed=y&:display_count=no

  7. nathan nunley6 August, 2013, 5:23 am
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