The Boston Celtics dominated the NBA en route to the 18th championship in franchise history last season. They led the NBA in offensive rating and were second in defensive rating, proving themselves elite on both sides of the floor. Joe Mazzulla's team benefitted from the moves Brad Stevens' made last summer, bringing in Kristaps Porzingis and Jrue Holiday via two major trades.
The downside to having such an elite roster is that it can get incredibly expensive. Boston is a second-apron luxury tax team that comes with multiple punitive measures, including a high tax bill. The new Collective Bargaining Agreement is designed to limit the chances of a dynasty being formed and to throttle a team that looks to sit atop the NBA for multiple years.
Stevens has been smart in his roster construction. He moved to build a juggernaut before the new CBA kicked in and then spent this summer extending the Celtics' top stars for multiple years, thus keeping their window open. Unfortunately for the Celtics ownership group, that means there will be some heavy fines heading their way.
According to The Athletic's Jared Weiss , all indications are that Boston's ownership will eat the additional outlay for as long as the team remains a genuine contender. The Celtics have what is arguably the best starting five in the NBA. They also have an elite sixth man in Al Horford, for now at least.
This summer, we've seen multiple teams make moves to try and bridge the gap so that they can pressure the Celtics.