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Lookup NU author(s): Cheryl Conway
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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.
Author(s): Conway CD, Johnson P
Publication type: Article
Publication status: Published
Journal: Small Business Economics
ISSN (print): 0921-898X
ISSN (electronic): 1573-0913
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