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NBA Labor Deal: The New Luxury Tax Could Limit Big Spenders ...
Nov 28, 2011 . The new luxury tax rules may not have created a level spending field in the NBA, but it could limit how much money some owners are willing to .
http://bleacherreport.com/articles/960411-nba-labor-deal-the-new-luxury-tax-could-limit-big-spenders

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Will NBA Free Agency Be Strikingly Different in 2013? | Bleacher ...
Aug 3, 2012 . At first glance, NBA free agency won't look all that different next year . Of greatest concern are the new rules governing the so-called luxury tax.
http://bleacherreport.com/articles/1284128-will-nba-free-agency-be-strikingly-different-in-2013

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NBA salary cap - Wikipedia, the free encyclopedia
This limit is subject to a complex system of rules and exceptions and as such is . Under the league's new CBA that was ratified in December 2011, ending the . The exception was eliminated for luxury tax paying teams following the 2011 .
http://en.wikipedia.org/wiki/NBA_salary_cap

New NBA collective bargaining agreement could hurt Miami Heat in ...
Jul 20, 2012 . The new collective bargaining agreement will test Heat owner Micky Arison's . But it's not out of the question, considering the luxury tax becomes far . And rules involving midlevel exceptions also will limit how the Heat can .
http://www.miamiherald.com/2012/07/20/2903542/new-nba-collective-bargaining.html