Celtics ownership decided throughout the Kevin Garnett era that luxury-tax penalties were not a problem as long as the team contended. But for the first time in six years, the Celtics are facing a season out of contention for anything but the right ping-pong ball count. A team payroll of more than $70 million isn’t going to make a lot of sense for the first time since the 2006-07 season. With a harsh “repeater” tax scale — penalizing teams that exceed the threshold for the three previous seasons — set for activation in the 2014-15 season, the Celtics want to clear their books. What you see on the Celtics roster is probably close to what you will see in November....
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