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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.

Posted by at 5:14 AM
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10 Comments about Without Looking, Guess Which Seven Teams Have Never Paid The Luxury Tax

  1. Julien Snyers26 July, 2012, 7:37 am

    4/7 !I had Charlotte, Clippers, OKC and New Orleans good. I had Sacramento, Phoenix and Minnesota wrong. Forgot Washington, Golden State and Chicago (now I understand more Kelly Dwyer's article about the "smart" Bulls).Oh, and did you receive my new depth charts file ? Tell me what you think, good or bad.

  2. Mike Ulrich26 July, 2012, 1:50 pm

    If you add in this function in column L ( =SUMIF(B8:J8,"=",$B$40:$J$40) ) and this function to row 40 ( =B39/(COUNTIF(B8:B37,"=")) ) you can see how much each team has made from luxury tax distributions (assuming that the entire tax income was distributed to the non-tax paying teams and each non-tax paying team was given an equal share of the years income).Teams that have never paid luxury tax have earned $44.6M in the ten years since the tax started. Dallas has paid the tax every year so they've never benefitted from a distribution. My Utah Jazz have net $35.6M over the ten years.

  3. Mark Deeks26 July, 2012, 4:49 pm

    Unfortunately Mike, it's not quite that simple.

  4. Mike Ulrich26 July, 2012, 6:58 pm

    Could you explain why it's not that simple? My understanding of the previous CBA was that teams who did not pay the luxury tax evenly split the proceeds of the tax. I must have understood this wrong.

  5. Mark Deeks26 July, 2012, 6:59 pm

    http://www.cbafaq.com/salarycap.htm#Q22Your basic premise is right, but there's some subtle yet important variables that also go into it.

  6. Mike Ulrich26 July, 2012, 7:11 pm

    Got it. So we don't know for sure where the tax money goes but 100% went to non-tax paying teams last season. So the numbers I proposed in my first post would be the maximum payout if the league returned 100% of the tax revenues back to non-tax paying teams each year. Thanks

  7. Mark Deeks26 July, 2012, 7:13 pm

    Right, but, they don't. And if it seems I'm being coy as to the specifics in any given year, that's because I am, because I don't know them.

  8. Mike Ulrich26 July, 2012, 7:17 pm

    I doubt the league regularly publishes the data. Coon's site had information from last season but I didn't see data from other years.

  9. Cagatay26 July, 2012, 7:33 pm

    I had Bulls, Bobcats, Pistons, Clippers, Bucks, Rockets and Grizzlies. Didn't expect those overblown Seattle teams to get away with it.

  10. Justin27 July, 2012, 12:44 am

    I just want to say that this chart is PHENOMENAL, and thank you for spending the time to put together something fans would never even dream of finding elsewhere. Thank you.

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