How accurate are VAT registrations as a measure of entrepreneurship?
AbstractComparing VAT registration data with Scottish Clearing Bank Statistics on new start-up activity we assess the extent to which VAT registration data reflect the general level of start-up activity in the Scottish economy for the period 2002–2009. Findings reveal that VAT registration data underestimate the general level of start-up activity by 39%. The data also reveal there is considerable spatial variation in start-up activity across Scottish regions and the recent recession has affected start-up activity irrespective of which measure is used. It is also clear, however, that the recession has affected the general level of start-up activity to a far greater extent.
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Bibliographic InfoArticle provided by London South Bank University in its journal Local Economy: The Journal of the Local Economy Policy Unit.
Volume (Year): 27 (2012)
Issue (Month): 3 (May)
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Web page: http://www.lsbu.ac.uk/index.shtml
entrepreneurship; new firm formation; Scotland; VAT registration;
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