Complete History Of NBA Luxury Tax Payments, 2001-2015
July 9th, 2015
NB: This article has now been updated and superceded by a 2022 version, available at Forbes.com. This website and its sole proprietor keep a spreadsheet containing to-the-dollar information on all luxury tax paid to date, updated annually. Here is the latest update. In the 14 seasons since the luxury tax was created, it has been applicable in twelve seasons; in twelve eleven seasons, 26 NBA franchises have paid over $1.1 billion in payroll excess. The exact details can be found here. NBA All-Time Luxury Tax Payers – sorted alphabetically (click to expand) NBA All-Time Luxury Tax Payers – sorted by expenditure (click to expand) (Orange cells denote the team that won the championship that year.) 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 and a few page hits for that. Thank you.
Complete History Of NBA Luxury Tax Payments, 2001-2014
July 10th, 2014
This website and its sole proprietor keep a spreadsheet containing to-the-dollar information on all luxury tax paid to date, updated annually. Here is the latest update. In the 13 seasons since the luxury tax was created, it has been applicable in eleven seasons; in those eleven seasons, 24 NBA franchises have paid over $1 billion in payroll excess. The exact details can be found here. (Sorted alphabetically – click to enhance.) (Sorted by expenditure – click to enhance.) (Orange cells denote the team that won the championship that year.) 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 and a few page hits for that. Thank you.
The tax paid by title winners
February 28th, 2014
Previously. Previous to the previously. Subsequently: All right. Orange = title winners.
The same thing again if you take the Knicks out of it altogether
February 27th, 2014
The ten highest individual non-Knick team luxury tax payments of all time: 1) 2013/14 Brooklyn Nets: $89,582,458 (assuming that Jason Collins signs for the remainder of the season on 4th March, his first allowable opportunity) 2) 2002/03 Portland Trail Blazers: $51,971,000 (rounded only to the nearest $1,000) 3) 2012/13 L.A. Lakers: $29,259,739 4) 2003/04 Portland Trail Blazers: $28,846,436 5) 2003/04 Dallas Mavericks: $25,031,932 6) 2008/09 Dallas Mavericks: $23,611,661 7) 2009/10 L.A. Lakers: $21,430,778 8) 2010/11 Orlando Magic: $20,147,413 9) 2010/11 L.A. Lakers: $19,923,772 10) 2007/08 Dallas Mavericks: $19,613,295 The records of those respective teams: 1) 2013/14 Brooklyn Nets: 26-29 2) 2002/03 Portland Trail Blazers: 50-32 3) 2012/13 L.A. Lakers: 45-37 4) 2003/04 Portland Trail Blazers: 41-41 5) 2003/04 Dallas Mavericks: 52-30 6) 2008/09 Dallas Mavericks: 50-32 7) 2009/10 L.A. Lakers: 57-25 8) 2010/11 Orlando Magic: 37-29 9) 2010/11 L.A. Lakers: 57-25 10) 2007/08 Dallas Mavericks: 51-31 Total expenditure: $329,418,484 Total record: 466-311 Well so it does.
A short sharp examination of how paying luxury tax does not necessarily correlate with winning
February 27th, 2014
An important and unique feature of this website is the annual monitoring of every luxury tax dollar paid in NBA history. Using that data, here’s a short sharp hot sports take. The ten highest individual team luxury tax payments of all time: 1) 2013/14 Brooklyn Nets: $89,582,458 (assuming that Jason Collins signs for the remainder of the season on 4th March, his first allowable opportunity) 2) 2002/03 Portland Trail Blazers: $51,971,000 (rounded only to the nearest $1,000) 3) 2006/07 New York Knicks: $45,142,002 4) 2003/04 New York Knicks: $39,867,214 5) 2005/06 New York Knicks: $37,248,752 6) 2012/13 L.A. Lakers: $29,259,739 7) 2003/04 Portland Trail Blazers: $28,846,436 8) 2003/04 Dallas Mavericks: $25,031,932 9) 2002/03 New York Knicks: $24,371,000 (rounded only to the nearest $1,000) 10) 2008/09 New York Knicks: $23,736,207 The records of those respective teams: 1) 2013/14 Brooklyn Nets: 26-29 2) 2002/03 Portland Trail Blazers: 50-32 3) 2006/07 New York Knicks: 33-49 4) 2003/04 New York Knicks: 39-43 5) 2005/06 New York Knicks: 23-59 6) 2012/13 L.A. Lakers: 45-37 7) 2003/04 Portland Trail Blazers: 41-41 8) 2003/04 Dallas Mavericks: 52-30 9) 2002/03 New York Knicks: 37-45 10) 2008/09 New York Knicks: 32-50 Total expenditure: $395,056,740 Total record: 378-415
How do you solve a problem like Taj Gibson? A follow-up.
February 9th, 2014
Despite it running in the initial instance with a rather significant error in it – I spent a lot of time breaking down how the Bulls had arrived at, and would extricate themselves from, a luxury tax position that they weren’t actually at – the previous post entitled How Do You Solve A Problem Like Taj Gibson? received a remarkably hearty welcome. So, thank you for that. However, as is always the way with pieces that deal with salary minutiae and machinations, and appraisals of team’s proximities to the salary cap and luxury tax thresholds, there has been some misunderstanding of what was said and meant. This considerably briefer follow-up will hopefully clarify these issues. 1) The fact that Taj Gibson has these unlikely bonuses that the Bulls may find necessary to alleviate via a trade does NOT mean that Taj will be the one traded. This seems to be a conclusion that a lot of readers have drawn, and it is one with which I couldn’t disagree more. Taj is neither the problem nor the solution here – indeed, there isn’t really a problem, and even if there was, it is one much more easily solved via trades of others. Mike Dunleavy Jr, say, or Kirk Hinrich. Or even Tornike Shengelia again. This is not to say that Taj cannot or will not be traded – he might. He is coveted and sought after, and competitively priced. However, if he is traded, this isn’t why. 2) I agree that the bonuses are not all that likely to be met, and particularly the all-defensive first team one. The Bulls presumably know that too. But they have to operate on the basis that it might, on the basis that it might. 3) The fact that the Bulls can pay the luxury […]
2013/14 Luxury Tax Payers, as it stands at 11.52am GMT on 13th January 2014
January 13th, 2014
(click here for the Instant Gratification Version) Determining a team’s luxury tax number is not quite as simple as looking at their payroll and comparing it to the luxury tax threshold. This is about 98% of the job, of course, but there are a couple of other tweaks. For salary minutia fans like myself, these tweaks are important. The following list of adjustments is quoted from Larry Coon’s CBA FAQ, a page from which my entire career is sourced. 1) Cap holds and exceptions are ignored. 2) Any “unlikely bonuses” that were actually earned are added to the team salary. 3) Any “likely bonuses” that were not earned are subtracted from the team salary. 4) Any trade bonuses for players received in trade after the last regular season game are added to the team salary. 5) Any amounts from settlements of grievances are added to the team salary. 6) Players who signed as free agents (i.e., not draft picks) and make less than the two-year minimum salary are taxed at the minimum salary for a two-year veteran and not their actual salary. For minimum salary players whose salary is partially paid by the league only the amount paid by the team (the two-year minimum salary) is taxed. The salaries of players waived via the Amnesty provision are exempt from the luxury tax. A team’s luxury tax number is taken from the last day of the regular season, then adjusted for the above criteria. We of course aren’t at the last day of the regular season yet, hence the title of this post, so points 2, 3 and 4 can be ignored for now. (Bonuses are adjusted with hindsight. For now, we can only work with what we know.) Point number 1 means removing the cap holds and unused exceptions that […]
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.
Without Looking, Guess Which Seven Teams Have Never Paid The Luxury Tax
July 26th, 2012
……OK, now look. I have compiled a spreadsheet containing to-the-dollar information on all luxury tax paid to date. In the 11 seasons since the luxury tax was created, it has been applicable in nine seasons; in those nine seasons, 23 NBA franchises have paid over $850 million in payroll excess. The exact details can be found here. Click to view spreadsheet.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 bloody long time sourcing the relevant information, and in return, I seek only credit for that. Thank you.
