For example, I estimate that the Nets would save something like 56 million dollars in their luxury tax bill if they traded Harris and Carter for Horford, waived him, and filled out their roster with minimum contract players and have Claxton accept his qualifying offer. (edit: double-checking my math I'm wrong on this, but the rest of the point stands if you could structure it to absorb more salary for the Nets)
Seeing as they already have similar shooters like Curry and Mills on really good contracts, a 19 million dollar contract for a shooter like Harris seems redundant.
If the Cs were then able to dump Carter, we would be 5 million under the tax with 10 players on their roster. The only other contract that makes sense to dump would be Theis', but then we would need to find another big man or two to have on our roster.
Then again, depending on how we do this off-season, we may be able to go into the tax with the biannual exception and then the tax-payer MLE to fill out the roster with another rotation 4/5.
That's just one example of what I was talking about earlier. I really think the other team that has some crazy money already committed for next season is the Denver Nuggets. They are something like 12 million over the tax already with 10 guys on their roster. Filling their roster with minimum contracts puts their luxury tax bill at 41 million, which is a lot for a small market team.