Spending & Success: Update

A couple of weeks ago, I asked if it was possible to sustain a high level of competitiveness without exceeding the luxury tax.  At the time, the second round of the playoffs was going on, so I showed this visual:

With Miami eliminating the Chicago last night, we have our Finals matchup, so I’m able provide the completed numbers:

The Conference Finals saw the elimination of the teams with the two lowest payrolls in the playoffs – Oklahoma City and Chicago.  The Finals matches up the $87 million Mavericks and the $67 million Heat.

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