Research Output

How accurate are VAT registrations as a measure of entrepreneurship?: A spatial analysis of Scotland and its regions

  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.

  • Type:

    Article

  • Date:

    21 March 2012

  • Publication Status:

    Published

  • Publisher

    Sage

  • DOI:

    10.1177/0269094211434476

  • ISSN:

    0269-0942

  • Library of Congress:

    HD28 Management. Industrial Management

  • Dewey Decimal Classification:

    658 General management

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

Authors

Keywords

entrepreneurship; new firm formation; Scotland; VAT registration;

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