The NBA luxury tax system has been implemented for 20 seasons now. Every team with the exception of Charlotte Hornets and New Orleans Pelicans have been taxpayers for at least one season. In these two decades, teams have paid a combined $2.82 billion in penalties.
We’ve put together a ranking of all 28 taxpayers based on their expenditure, accompanied by data that sheds light on their spending efficiency. While several of these high-spending teams enjoyed successful seasons, others, despite hefty investments, saw underwhelming regular seasons and limited success in the playoffs.