Heat explains its luxury tax philosophy in most detailed terms to date. What to know
Briefly

"Anyone who works in the NBA who tells you they want to be a taxpayer is lying to you. Nobody wants to pay a luxury tax. Increasingly, it’s super punitive."
"There are certain teams who don’t seem to mind paying it and are consistently above the tax level and some of those teams have won a lot. But there are teams like us who are sort of opportunistic."
"If we can get out [of the tax] and still compete for championships, that's even better. We’ve approached this strategically and successfully, with three championships and seven Finals appearances."
Read at Miami Herald
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