Losing Howard Lowers Cap Cost for Lakers
http://bit.ly/13FGfBY
via Eric Pincus of The Los Angeles Times
The loss of Dwight Howard will take some time for the Lakers to get over, but
the franchise saved a significant amount of money in his departure.
湖人仍需要一段間擺脫Dwight Howard離隊造成的損失與陰影，但這隻老牌豪門至少可以
因為不續簽他而省下不少錢。
With Howard on the books at $20.5 million, the team’s payroll might have
climbed to as high as $104.3 million — assuming the Lakers would use their
taxpayer mid-level exception of $3.2 million to add another piece.
假如Howard仍然是從湖人獲取2千萬美金的年新，那麼紫金部隊的球員薪資總額將會飆高
至1.043億，更不用說湖人可能還得使用縮水版中產條款（320萬）增添新球員。
Under the new collective bargaining agreement, the tax rate shifts this
season from flat to exponential. The Lakers at $104.3 million would be on
hook for an astounding $97.9 million in luxury tax for a total of $202.3
million.
在新版的勞資協議下，豪華稅的稅率計算方式將有重大改變，湖人續簽Howard後的1億
薪資總額，將會帶來高達9千萬的豪華稅。換句話說，湖人可能要為此支付2億。
Now if the Laker spend their mid-level exception, they’ll climb as high as
roughly $85 million in salary and a more-manageable $26 million in tax.
而今湖人假如在暑假使用縮水版中產，儘管球員薪資總額仍會8500萬，但他們就只要付
2600萬的豪華稅給聯盟。
Of course that raises the question — could amnesty still come into play?
當然，有一個問題是湖人仍有待解決，球迷也會好奇的，那就是：湖人會在今年暑假
使用特赦條款嗎？