Snotbubbles
Footballguy
Brown had to be signed because the Celtics can't let him walk and use that money dollar for dollar on other players. In reality he is worth some where between half and 2/3rds of what he got, but that is the NBA and why the salary cap needs to be fixed. How I don't know, but it t needs to gives teams more flexibility by letting a player leave in free agency and actually having a higher percentage of that money being used on other players.
The Celtics aren't going to want a dollar for dollar back in Brown trade. The problem is the luxury tax. KP is going to count $30M, Brown $60M and when Tatum signs his supermax, what will he be $70-80M (more?). They also have Robert Williams at $13M in 2025-2026. So that's around $185M for 4 players. Figure 8 league minimum salaries to fill out the roster and you're looking at a ~$195M payroll. The luxury tax is $165M this year. So in 3 years, maybe it's $175M or so. Here are the penalties for going over the luxury tax threshold:
- $0-5 million above tax line: $1.50 per dollar (up to $7.5 million)
 - $5-10 million above tax line: $1.75 per dollar (up to $8.75 million)
 - $10-15 million above tax line: $2.50 per dollar (up to $12.5 million)
 - $15-20 million above tax line: $3.25 per dollar (up to $16.25 million).
 - For every additional $5 million above tax line beyond $20 million, fees increase by $0.50 per dollar.
 
- $0-5 million above tax line: $2.50 per dollar (up to $12.5 million)
 - $5-10 million above tax line: $2.75 per dollar (up to $13.75 million)
 - $10-15 million above tax line: $3.50 per dollar (up to $17.5 million)
 - $15-20 million above tax line: $4.25 per dollar (up to $21.25 million)
 - For every additional $5MM above tax line beyond $20MM, rates increase by $0.50 per dollar
 
In the final year of KP's deal the Celtics will be over the luxury tax threshold. So they can either pay the tax and let KP expire or trade somebody and take less back in salary to stay under the tax. If they try to keep those three together, they'll be repeater tax with KP getting a new market value deal. They will be in the same position the Sixers have been in the past couple years, 2 or 3 star players and then they can't fill out the bench. It's tough to win that way.
	