If your income changes from year to year, you're paying more income tax than you would if your income remained about the same. But tax regulations give you some "outs" if you're able to adjust your business to them.
Beneke, Raymond R. and Bodensteiner, L. J.
"Are You Paying More Tax Than Necessary?,"
Iowa Farm Science: Vol. 7
, Article 6.
Available at: https://lib.dr.iastate.edu/farmscience/vol7/iss3/6