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I'd imagine those 300K years they're not just working 40 hours a week, more like 70+ hours. Add higher taxes on those years and it becomes less attractive.
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Oooof. I pity the poor fool who has to pay taxes on their 300k annual salary.
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If it was a predictable & reliable 300k, 30k, 300k, 30k, 300k, 30k pattern, then yes.

But if not...

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I imagine a Bernoulli pattern would work too
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Yeah, if not, it could be even more!
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It can also be less
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