How Good Are the U.K. VAT Registration Data at Measuring Firm Births?

This paper utilises some data from a survey of recent VAT registrations in the North of England to examine two issues: first, the extent to which registrants are involved in setting up entirely new businesses; and secondly, the relationship between the date of registration and the start of trading....

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Bibliographic Details
Published inSmall business economics Vol. 9; no. 5; pp. 403 - 409
Main Authors Johnson, Peter, Conway, Cheryl
Format Journal Article
LanguageEnglish
Published Kluwer Academic Publishers 01.10.1997
Subjects
Bannock
Business
Business structures
Business surveys
Employment
Manufacturing industries
Market entry
Northern England
Response rates
Shift registers
Small and medium sized enterprises
Small businesses
Surveys
Tax systems
Taxation
United Kingdom
Value-added taxes
Wholesale trade
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Summary:This paper utilises some data from a survey of recent VAT registrations in the North of England to examine two issues: first, the extent to which registrants are involved in setting up entirely new businesses; and secondly, the relationship between the date of registration and the start of trading. The paper suggests that some caution should be exercised in the use of VAT registration statistics in the analysis of firm births.
Bibliography:ObjectType-Article-2
SourceType-Scholarly Journals-1
ObjectType-Feature-1
content type line 23
ISSN:0921-898X
1573-0913
DOI:10.1023/A:1007989110381