The NBA's luxury tax -- a 100% tax to the League for player salaries in excess of $67,865,000 -- has proven to be much more effective than the salary cap when it comes to controlling spending.

With all of the complicated bonuses and everything else factored in, just eight of the League's thirty teams are now proven to have been over the luxury tax in 2007-2008.

The Knicks are still the kings in this category, but with big-earning Jason Kidd in the house, the Mavericks are nipping at their heels.

Both NBA finalists are on the list of payers, but of the teams with the eight highest payrolls, only three made it past the first round of the playoffs.

Per the NBA, they are as follows:

• New York Knicks $19,723,946

• Dallas Mavericks $19,613,295

• Cleveland Cavaliers $14,008,561

• Denver Nuggets $13,572,079

• Miami Heat $8,318,879

• Boston Celtics $8,218,368

• Los Angeles Lakers $5,131,757

• Phoenix Suns $3,867,313

The total of all eight teams' tax bills is $92,454,198 which is to be distributed to the 22 teams that did not pay luxury tax.