LogFAQs > #922074572

Theoretically yes you could just say fuck the cap. I'm sure there's a few things you can't do when over the luxury tax but the biggest deterrent is the excess tax costs.

Realistically it's hard to go tons over the hard cap because when you're resigning your own players, the ones who typically put you over the cap, they have cap holds. So it's not as simple as just signing new players before re-signing your own (although that is usually the case anyway). To get to Golden State levels of cap you basically need the perfect storm of having people on low contracts / rookie contracts allowing you to sign a big name free agent to a max deal. Then your low contracts / rookie contracts get paid big deals afterwards.

It's kinda why rookie contracts are a great commodity as rookie contracts have a set salary scale depending on their pick number.