Pass, I want C's to go for a big not another guard.
While I would be happy with John Collins, Tatum is extremely proficient up front.
Thompson / Timelord
Tatum / Williams
Brown / (Smart or Tatum)
Oladipo / Smart
Kemba / PP / Teague
That team has the chips to win a title.
That team probably has a lifespan of half a season till this summer. The luxury tax would explode through the roof next season.
Assuming we use the TPE on Dipo, the C's would have 4 max/close-to-max contracts next season + Smart + Thompson + the rest of our players. I'm too lazy to put down the numbers, but I'm pretty sure we'd end up with one of the most expensive teams in NBA history. Don't think Wyc would be willing to pay that big of a tax, especially in the midst of a pandemic.
Imo, the only trade that makes sense on our part would be around Kemba. It would have to be a 3-way cause the Rockets already got Wall. I'd strongly consider it, but I don't think I'd pull the trigger.
If Wyc wants to win titles and esp to one-up the Lakers, then he will have to pay the luxury tax
Not my money mate, but I just don't think it's a realistic possibility.
According to projections, the cap will be $112,414,200 next season.
Let's assume that
- Our 2021 pick ends up at #26, just like last season.
- We let Semi and Teague walk.
- We fill out the rest of our roster with rookie minimum contracts
Payroll in 2021/22
1. Kemba $36,016,200
2. Dipo $33,724,260 (8-year vet --> 30% of the cap)
3. Tatum $28,103,550
4. Brown $25,633,929
5. Smart $14,339,285
6. Thompson $9,720,900
7. Romeo $3,804,360
8. Timelord $3,661,976
9. Nesmith $3,631,200
10. Grant $2,617,800
11. Pritchard $2,137,440
12. Celtics 2021 pick $2,096,880
13. rookie minimum $925,258
14. rookie minimum $925,258
15. rookie minimum $925,258
Yabu $1,039,080
Jackson $92,857
total: $169,395,491
projected tax line: $136,605,810
The C's would be $32,789,681 over the tax line!
For a non-repeater, the tax breaks down like this:
150% for amounts up to $5 million over the threshold
175% from $5-10 million.
250% from $10-15 million.
325% from $15-20 million.
375% from $20-25 million.
425% from $25-30 million.
475% from $30-35 million.
and so on
$7,500,000 + $8,750,000 + $12,500,000 + $16,250,000 + $18,750,000 + $21,250,000 + $13,250,984.75 $ = $98,250,984.75 in luxury tax!
Fwiw, the biggest amount ever paid in luxury tax is $90.57M by the Nets in 2013/14. The biggest ammount paid during the last 5 years was $61.6M by the Thunder in 2018/19. Just 4 teams paid the tax last season. In total, those four teams paid about $5 million in luxury tax, an average of about $1.25 million per team.
tl;dr
In this scenario, the Celtics would have to pay an NBA record ~$98 million in luxury tax!