Lishman, J.-L.; Nieuwoudt, W. Lieb - In: Agrekon 42 (2003) 4
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 consultantsÂ’ (tax experts) views on determining what types of farmers would be likely to use the...