5 reasons why LeBron James will leave the Cleveland Cavaliers this summer

#3 Tax restrictions

Dan Gilbert on Cavs' luxury tax bill

The Cavaliers had a massive $121 million payroll in 2016-17 and face a $45 million luxury tax bill on top of that. Cavaliers owner Dan Gilbert paid a total of $166 million for a roster that made the NBA Finals.

The Cavaliers this year are still paying the luxury tax and therefore can't afford to go for any another signing. They'll also have to pay the repeater tax, which in itself is very expensive. The Cavs triggered those repeater penalties by going over the luxury tax threshold in at least three of the past four seasons.

Due to their these tax constraints, the Cavs are in no position to trade for any big names this offseason without submerging themselves into an ocean of tax and also don’t have much to offer in return for any player. With the inability to sign any new star to their roster, LeBron James will be even more infuriated.