Violating the salary cap: exploring performance gains in the National Basketball Association

Salary caps, which act as price ceilings for teams on the cost of players, are commonplace in various North American professional sports leagues. Although some leagues have “hard” caps that teams cannot surpass (e.g., the National Football League), the National Basketball Association (NBA) utilizes...

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Main Authors: Sean Pradhan, Dima Leshchinskii
Format: Article
Language:English
Published: Frontiers Media S.A. 2025-07-01
Series:Frontiers in Sports and Active Living
Subjects:
Online Access:https://www.frontiersin.org/articles/10.3389/fspor.2025.1625458/full
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author Sean Pradhan
Dima Leshchinskii
author_facet Sean Pradhan
Dima Leshchinskii
author_sort Sean Pradhan
collection DOAJ
description Salary caps, which act as price ceilings for teams on the cost of players, are commonplace in various North American professional sports leagues. Although some leagues have “hard” caps that teams cannot surpass (e.g., the National Football League), the National Basketball Association (NBA) utilizes a more flexible framework known as a “soft” cap, where the cap can be exceeded by paying a luxury tax, or penalty fee. Thus, teams can choose to optimize player salaries within the cap or strategically exceed it, if the marginal benefits outweigh the cost of the luxury tax. The purpose of the current study is to determine if violating the salary cap in the NBA warrants the financial burden associated with the luxury tax. Salary cap data spanning the 2011–2012 to 2023–2024 NBA seasons were collected from Spotrac, while team performance data were obtained from Basketball-Reference. Using each team's estimated luxury tax bill, we categorized teams into either those that violate the cap (violators) or those that do not (non-violators) based on each season. On-court performance and playoff status (playoff vs. non-playoff team) are compared using a series of mixed-effects models with random effects for team and season controlling for market size, operationalized using the population of the Census-defined metropolitan area, and the roster's average age. We test the hypothesis that paying for more expensive rosters justifies financial fines for violating the salary cap due to the ensuing improvement in team performance.
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spelling doaj-art-87619666a8a74d22bb919adeaf3429ef2025-08-20T03:34:30ZengFrontiers Media S.A.Frontiers in Sports and Active Living2624-93672025-07-01710.3389/fspor.2025.16254581625458Violating the salary cap: exploring performance gains in the National Basketball AssociationSean PradhanDima LeshchinskiiSalary caps, which act as price ceilings for teams on the cost of players, are commonplace in various North American professional sports leagues. Although some leagues have “hard” caps that teams cannot surpass (e.g., the National Football League), the National Basketball Association (NBA) utilizes a more flexible framework known as a “soft” cap, where the cap can be exceeded by paying a luxury tax, or penalty fee. Thus, teams can choose to optimize player salaries within the cap or strategically exceed it, if the marginal benefits outweigh the cost of the luxury tax. The purpose of the current study is to determine if violating the salary cap in the NBA warrants the financial burden associated with the luxury tax. Salary cap data spanning the 2011–2012 to 2023–2024 NBA seasons were collected from Spotrac, while team performance data were obtained from Basketball-Reference. Using each team's estimated luxury tax bill, we categorized teams into either those that violate the cap (violators) or those that do not (non-violators) based on each season. On-court performance and playoff status (playoff vs. non-playoff team) are compared using a series of mixed-effects models with random effects for team and season controlling for market size, operationalized using the population of the Census-defined metropolitan area, and the roster's average age. We test the hypothesis that paying for more expensive rosters justifies financial fines for violating the salary cap due to the ensuing improvement in team performance.https://www.frontiersin.org/articles/10.3389/fspor.2025.1625458/fullsalary capluxury taxprofessional basketballteam performanceroster construction
spellingShingle Sean Pradhan
Dima Leshchinskii
Violating the salary cap: exploring performance gains in the National Basketball Association
Frontiers in Sports and Active Living
salary cap
luxury tax
professional basketball
team performance
roster construction
title Violating the salary cap: exploring performance gains in the National Basketball Association
title_full Violating the salary cap: exploring performance gains in the National Basketball Association
title_fullStr Violating the salary cap: exploring performance gains in the National Basketball Association
title_full_unstemmed Violating the salary cap: exploring performance gains in the National Basketball Association
title_short Violating the salary cap: exploring performance gains in the National Basketball Association
title_sort violating the salary cap exploring performance gains in the national basketball association
topic salary cap
luxury tax
professional basketball
team performance
roster construction
url https://www.frontiersin.org/articles/10.3389/fspor.2025.1625458/full
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