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

Research Output

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

http://researchrepository.napier.ac.uk/output/195487 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

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