| Recent research suggests that an Income Equalisation Deposit (IED) scheme could be a feasible new risk management tool for commercial farmers in South Africa. This prompted a study of practicing consultants (tax experts) views on determining what types of farmers would be likely to use the scheme. During 2000, a postal survey of 24 consultants was conducted mainly in KwaZulu-Natal, and in the Maize Triangle and surrounding areas. Each consultant was to review nine scenarios (eight plus a control, giving 192 observations) and decide whether they would recommend an IED scheme for each scenario. A statistical experimental design was used to structure the scenarios, allowing for main and interaction effects between variables that could influence the potential... |
