The Boston Celtics have made their summer moves official, announcing the trade of Jaylen Brown for Paul George and picks, as well as the signings of Mitchell Robinson, Mike Conley Jr., Ron Harper Jr., and the Neemias Queta extension. The Celtics are now hard-capped at the first apron, which is set at $209,015,000. That shouldn't be an issue for the Celtics because they're trying to stay under the luxury tax line, which is $200,428,000.Paul George makes $54,126,380, and he declined a trade kicker that would have increased that to 35% of the salary cap. That gives Boston a savings of $3.6 million, which is enough to be meaningful for the Celtics, but not enough to allow, at least currently, the addition of a significant player. More on that in a moment. What George’s concession means, at least in the short term, is that Jordan Walsh gets to keep his job in Boston. Walsh and Dalano Banton have non-guaranteed deals, so it’s likely that Banton will get waived at some point before the guarantee to get them under the tax line. That's the only move they have to make to duck the tax. Before we continue with the finances, let’s break down the roster to see where the finances might take them.Guards: Derrick White, Payton Pritchard, Mike Conley Jr., Ron Harper Jr., Dalano BantonWings: Jayson Tatum, Paul George, Sam Hauser, Baylor Scheierman, Hugo Gonzalez, Jordan WalshBigs: Mitchell Robinson, Neemias Queta, Luka Garza, Chris Cenac Jr.The balance isn’t bad, but there is room for improvement. I’ve been looking at the Hauser/Scheierman spot as the opportunity to free up some cash if they want to. Here’s how the roster breaks down by salary (via Spotrac.com) so you can see why. Jayson Tatum $58,456,566Paul George $54,126,380Derrick White $30,348,000Mitchell Robinson $15,044,000 (estimated)Sam Hauser $10,848,215Payton Pritchard $7,767,857Ron Harper Jr. $3,150,752Chris Cenac Jr. $2,988,120Hugo González $2,923,560Dalano Banton $2,801,346 (non-guaranteed)Luka Garza $2,801,346Baylor Scheierman $2,744,040Neemias Queta $2,667,944Mike Conley Jr. $2,449,421 (estimated)Jordan Walsh $2,406,205 (non-guaranteed)If Scheierman can step into the Hauser role, then Hauser’s $10.8 million can be traded into someone’s exception, which would give Boston more room to maneuver and a $10.8 million traded player exception that could be useful at some point. The Celtics are about $1.1 million over the tax right now. If they waive Banton and trade Hauser for nothing, they can free up about $12.5 million under the tax line to acquire someone via the $27.7 million TPE. If they decide they are willing to pay the tax, then they have a little more than $21 million to use. As of this writing, I would be shocked to see Boston jump the tax line for this year’s team. They would have to be a shockingly cohesive juggernaut who felt, say, Lu Dort and his $17.2 million was the missing piece to a championship. Brad Stevens’ explanation of the Jaylen Brown trade didn’t inspire much confidence in that situation. I think this season will be approached in much the same way last season was. They will say this is basically the team, and if they overachieve, then they’ll be happy to revel in the success. They have that coveted optionality to do some things around the deadline, and Bill Chisholm says they have a green like to add if necessary. The “if necessary” is where we will find resistance. The $27.7 million TPE doesn’t expire until February 5, so the Celtics have time to read the market and make a decision. My guess is that Stevens is mostly finished with the moves this summer. Banton will go at some point. The Celtics will likely add a two-way player, maybe at some point during or after summer league. They don’t need to trade Hauser now unless it’s to alleviate a log jam and acquire more draft picks. At this point, a Hauser trade might be the signal that something bigger is coming. But because they can get under the tax right with other moves, there's no need to move Hauser unless they plan on making a bigger deal. It’d be better to keep Hauser and use him as trade ballast or a sweetener next season. The bottom line, get ready for a bit of a repeat of last season with some recast players, most notably Tatum in the Brown role. Robinson is an upgrade, and the optimistic view of Paul is that his lower usage will open opportunities for White, Pritchard, Hauser, Scheierman, and Gonzalez to shine a bit more. Internal development could be the fuel for another season that beats expectations. It will have to be, because I don’t think bigger moves are coming.Add us as a preferred source on GoogleFollow