Andrew G Ross
How accurate are VAT registrations as a measure of entrepreneurship?: A spatial analysis of Scotland and its regions
Ross, Andrew G; Crossan, Kenny; Juleff, Linda
Abstract
Comparing VAT registration data with Scottish Clearing Bank Statistics on new start-up activity
we assess the extent to which VATregistration data reflect the general level of start-up activity in
the Scottish economy for the period 2002–2009. Findings reveal that VATregistration 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.
Citation
Ross, A. G., Crossan, K., & Juleff, L. (2012). How accurate are VAT registrations as a measure of entrepreneurship?: A spatial analysis of Scotland and its regions. Local Economy, 27(3), 279-296. https://doi.org/10.1177/0269094211434476
Journal Article Type | Article |
---|---|
Online Publication Date | Mar 21, 2012 |
Publication Date | May 1, 2012 |
Deposit Date | Feb 26, 2014 |
Journal | Local Economy |
Print ISSN | 0269-0942 |
Publisher | Taylor & Francis |
Peer Reviewed | Peer Reviewed |
Volume | 27 |
Issue | 3 |
Pages | 279-296 |
DOI | https://doi.org/10.1177/0269094211434476 |
Keywords | entrepreneurship; new firm formation; Scotland; VAT registration; |
Public URL | http://researchrepository.napier.ac.uk/id/eprint/6608 |
Publisher URL | http://dx.doi.org/10.1177/0269094211434476 |
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