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

Peter Johnson and Cheryl Conway

Small Business Economics, 1997, vol. 9, issue 5, 403-09

Abstract: 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. Copyright 1997 by Kluwer Academic Publishers

Date: 1997
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