A recent Spanish tax reform granted regions the authority to set income tax rates, resulting in substantial tax differentials. We use individual-level information from Social Security records over a period of one decade. Conditional on moving, taxes have a significant effect on location choice....

We exploit a child labor regulation that raised the minimum working age from 14 to 16 while leaving the age for compulsory education at 14 to provide new evidence on the causal effect of education on migration. Individuals born at the beginning of the year are more likely to complete compulsory...

We exploit a country-wide child labor regulation that eliminated the difference in school/work alternatives for children born at the beginning and the end of the year to identify the causal effect of education on migration at low levels of schooling. By not relying on changes to the school...