Reform of the Personal Income Tax in Spain: Effects on internal mobility of the unemployed

Jorge González-Chapela and Raquel Ortega-Lapiedra
Authors registered in the RePEc Author Service: Jorge González Chapela

MPRA Paper from University Library of Munich, Germany

Abstract: This paper examines whether, and to what extent, the internal mobility of the unemployed in Spain was affected by a reform of the personal income tax that introduced a mobility incentive targeted at this group. The reform introduced a distinct change in the incentives to move for work for unemployed workers living in certain regions of Spain. The reform’s effectiveness is assessed by means of a difference-in-differences econometric approach, combined with nationally representative administrative data. Results suggest that the reform led, at most, to relatively few new migration flows, and account for the existence of differential migration trends between the regions that adopted the reform and those that did not.

Keywords: Personal income tax; mobility; unemployed; Spain (search for similar items in EconPapers)
JEL-codes: H24 J61 R23 (search for similar items in EconPapers)
Date: 2019-07-23
New Economics Papers: this item is included in nep-eur, nep-lab, nep-mig and nep-pbe
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Related works:
Journal Article: Reform of the Personal Income Tax in Spain: Effects on Internal Mobility of the Unemployed (2021)
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:95308

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