Hansford, Ann; Hasseldine, John; Howorth, Carole - In: Environment and Planning C: Government and Policy 21 (2003) 4, pp. 479-492
As firms grow, taxation and, in particular, value added tax (VAT), is one of the first areas in which they must deal with government regulations. It has been argued in the United Kingdom that regulatory requirements are burdensome and can even be a constraint on the development and growth of...