Lakers for Pau Gasol
Yup.
Paul Pierce/Brandon Bass
For
Pau Gasol/Steve Blake
I think the Lakers will be very wary of Bass's extra year. The scuttlebutt among Laker fans that I'm unfortunately surrounded by here in LA is that cap space in 2014 is the big priority.
I think the most palatable deal to the Lakers would be a straight swap with one of our non-guaranteed guys thrown in for matching purposes.
That way the Laker preserve 2014 flexibility while also improving 2013 roster balance AND saving a big chunk of change on those nasty new tax rates kicking in this year.
Consider that the Lakers are likely going to be at least $15 mil over the tax threshold this season (even if they buyout Duhon and amnesty MWP). That means that they'll be paying a $28.75 mil bill for the the $15 mil, plus a $3.25-$3.75 to $1 tax rate for every dollar over that $15 mil.
As such a "measly" $4 mil difference in guaranteed money between Pau and Pierce could save the Lakers $12+ mil in tax payments. So overall, a savings of ~$16 mil. That's a pretty big financial sweetener, even for a team with gigantic pockets like the Lakers.
The problem is, the Celtics would be paying a pretty steep price on the other end of that deal, though not so bad, relatively. Given that the C's will likely be in less than $10 mil over the threshold, the $4 mil difference between the player would probably result in an additional tax bill of ~$6 mil, for an increase of $10 mil in overall expenses.