S8 (1987-1988) Luxury Tax Thread

[WigNosy]

1. A team's "minimum tax" is locked in at the trade deadline - per the rules for in-season Free Agency here: viewtopic.php?t=5222 - "Players may not be released after the Trade Deadline unless a squad has to cut a player because a pre-trade deadline trade put their roster over 15 players and they must cut down to 15 or they have 8 or more injured players and signing enough players to get them to the minimum 8 healthy players cannot otherwise be accomplished (I.e., "involuntary cuts only")." So you can't cut players after the Trade Deadline to reduce your tax bill.
2. If a team's salary increases after the trade deadline (e.g., you have to sign a player to get to 8 healthy players due to injury), your "minimum tax" is based on the new salary total.
3. The above two points mean a team's final tax bill is based on whatever the team's highest salary total is at any time after the trade deadline has passed.

Potential Repeaters (see last year's tax thread at: viewtopic.php?t=15470)
Pistons (2 years)
Clippers (3 years)
Lakers (2 years)
Nets (2 years)

Projected Tax Bills (as of end of UFA)
Pistons ($861,784) - 2 year repeater - 15 points
Hawks* ($1,242,663) - 13 points
Warriors ($1,476,347) - 16 points
Mavericks ($1,629,214) - 19 points
Celtics ($1,766,355) - 23 points
Nuggets ($2,294,911) - 31 points

* The Hawks' cap hold for their unused MLE ($705,277) has been deducted from their cap overage to determine actual team salary
** The Nets' salary commitment falls beneath the luxury tax line when their unused MLE is deducted from their cap overage to determine their actual salary (total overage: $663,754)

Season 8 Tax Brackets (based on cap of $8,297,371)

Amount over Cap	Pct	Tax	2 Yr	3 Yr	4+ Yr
$1 - $829,737	0.1	0	0	0	0
$829,738 - $995,684	0.12	10	15	23	31	As of UFA end: Pistons ($861,784)
$995,685 - $1,244,605	0.15	13	19	29	39	As of UFA end: Hawks* ($1,242,663)
$1,244,606 - $1,493,526	0.18	16	23	35	47	As of UFA end: Warriors ($1,476,347)
$1,493,527 - $1,742,447	0.21	19	27	41	55	As of UFA end: Mavericks ($1,629,214)
$1,742,448 - $1,991,369	0.24	23	32	48	64	As of UFA end: Celtics ($1,766,355)
$1,991,370 - $2,240,290	0.27	27	37	55	73
$2,240,291 - $2,489,211	0.3	31	42	62	82	As of UFA end: Nuggets ($2,294,911)
$2,489,212 - $2,738,132	0.33	36	48	70	92
$2,738,133 - $2,987,053	0.36	41	54	78	102
$2,987,054 - $3,235,974	0.39	46	60	86	112
$3,235,975 - $3,484,895	0.42	51	66	94	122
$3,484,896 - $3,733,816	0.45	57	73	103	133
$3,733,817 - $3,982,738	0.48	63	80	112	144
$3,982,739 - $4,231,659	0.51	69	87	121	155
$4,231,660 - $4,397,606	0.53	76	95	131	167
$4,397,607 - $4,563,554	0.55	83	103	141	179
$4,563,555 - $4,729,501	0.57	90	111	151	191
$4,729,502 - $4,895,448	0.59	97	119	161	203
$4,895,449 - $5,061,396	0.61	104	127	171	215
$5,061,397 - $5,227,343	0.63	112	136	182	228
$5,227,344 - $5,393,291	0.65	120	145	193	241
$5,393,292 - $5,559,238	0.67	128	154	204	254
$5,559,239 - $5,725,185	0.69	136	163	215	267
$5,725,186 - $5,891,133	0.71	144	172	226	280
$5,891,134 - $6,057,080	0.73	153	182	238	294
$6,057,081 - $6,223,028	0.75	162	192	250	308
$6,223,029 - $6,388,975	0.77	171	202	262	322