@article{McArthur:22937,
      recid = {22937},
      author = {McArthur, A.T.G.},
      title = {EXTRA TAX RESULTING FROM INCOME VARIATION WITH PARTICULAR  REFERENCE TO NEW ZEALAND},
      journal = {Australian Journal of Agricultural Economics},
      address = {1969-06},
      number = {429-2016-28862},
      pages = {6},
      year = {1969},
      abstract = {The extent by which expected tax payments are increased by  income variance is discussed in the New Zealand setting.  The cases of both normal and rectangular distributions of  income are examined. The absolute magnitude of the expected  extra tax for income fluctuation is lower than was  expected. In Australia income variance may be higher but  the more rapidly progressive tax rates of New Zealand mean  that for a given mean income and standard deviation the  extra tax in that country would be higher.},
      url = {http://ageconsearch.umn.edu/record/22937},
      doi = {https://doi.org/10.22004/ag.econ.22937},
}