The Atlanta Hawks have been given a mandate to get out of the luxury tax, according to ESPN insider Brian Windhorst, leading to increased speculation that the Hawks will make a trade before the start of the 2023-24 season.

However, longtime Hawks insider Brad Rowland would notably push back against the report from Windhorst, saying that there's no mandate for the Hawks to avoid to luxury tax.

A highly discussed consequence of the Collective Bargaining Agreement that the NBPA and owners agreed to this offseason has been the financial restrictions that come for teams that go above a second luxury tax apron. Dubbed the Super-Tax Apron, teams that spend so heavily that they fall into that category will only be able to add players to their team that are on minimum-salary contracts, at that point.

Those restrictions have already been a factor in multiple stars moving, including Phoenix Suns guard Bradley Beal, Golden State Warriors guard Chris Paul, and Washington Wizards guard Jordan Poole.

Consequently, even if the Hawks aren't under a mandate to avoid the luxury tax, their history as a non-taxpaying team would lead many to believe ownership would like to continue that approach. Nonetheless, it's all but impossible for teams to build championship-level teams without being willing to spend more.

While players like Clint Capela, John Collins, De'Andre Hunter and Dejounte Murray will likely continue to be linked to trade rumors, each of these players has played an integral role for the Hawks. That's not a fact that Atlanta should take lightly, even if they want to lighten their pockets.