Originally written on Celtics Life  |  Last updated 12/12/12
(AP) One aspect of the new collective bargaining agreement signed to end last year's lockout may help dismantle the Celtics biggest obstacle to winning another championship. A recent story from Yahoo! points out that the Miami Heat may be the first victim of the "repeater tax" unless they decide to get rid of one of their "big three." Starting in 2014, If a team has gone over the luxury tax four out of five years, its tax bill skyrockets. The repeater tax was created by the league to keep teams from repeatedly going over the luxury tax, to stop owners from signing bad contracts and attempt to kill super teams, like the Heat, by not allowing them to sign three players to max or near-max deals. According to the Yahoo! article, unless the Heat get rid of one of their superstars or massively restructure their contracts to be much more team friendly, they could face a tax bill of over $40 million for just one year. Keep in mind how the Heat already have to construct their team: The b...
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