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10-29-2012, 11:39 AM
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Why I (and many fans) are not supportive of luxury taxes as a salary containment mech

By any objective measure, the Thunder were not far from winning the championship last year. They could have reasonably expected to get closer as Kevin Durant, Russell Westbrook and Harden acclimated to the Finals stage. The Thunder had gone from doormat to playoff team to conference finalist to NBA finalist over the course of four years. They were improving each year.

On Saturday evening, the Thunder veered off that course, trading Harden to the Houston Rockets along with three spare-part teammates. The reason: The Thunder were looking to avoid paying the luxury tax for years to come. In making the deal, the Thunder have reminded everyone that the NBA is, economically speaking, a two-tiered league.

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