Using Spanish Social Security records, we document the channels through which mothers fall onto a lower earnings track, such as shifting into part-time work, accumulating lower experience, or transitioning to lower-paying jobs, and are able to explain 71 percent of the unconditional individual...

Using rich panel data recently available from Spanish Social Security records, we find that a negative motherhood earnings differential of 2.3 log points remains even after controlling for both individual- and firm-level unobserved heterogeneity. The analysis of the mothers and childless women's...