130989 20260326144910.0 doi 10.1007/s10834-020-09682-z sideral 117924 ART-2020-117924 eng González-Chapela, J. (orcid)0000-0003-3550-6370 Reform of the Personal Income Tax in Spain: Effects on Internal Mobility of the Unemployed 2020 Access copy available to the general public Unrestricted In this paper, we examined whether, and to what extent, the internal mobility of the unemployed in Spain was affected by a reform in the personal income tax that introduced a mobility incentive targeting this group. The reform introduced a distinct change in the incentives to relocate for work among unemployed workers living in certain regions of Spain. The reform’s effectiveness was assessed by means of a difference-in-differences econometric approach, combined with nationally representative administrative data. The results suggested that the reform led, at most, to relatively few new migration flows, and accounted for the existence of differential migration trends between the regions that adopted the reform and those that did not. info:eu-repo/grantAgreement/ES/DGA/S32-17R info:eu-repo/grantAgreement/ES/DGA/S42-17R-CREVALOR info:eu-repo/semantics/openAccess All rights reserved http://www.europeana.eu/rights/rr-f/ 0.71 2020 Social Psychology 2020 Q2 Economics and Econometrics 2020 Q2 info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion Ortega-Lapiedra, R. Universidad de Zaragoza (orcid)0000-0001-5545-7006 4012 650 Universidad de Zaragoza Dpto. Direcc.Organiza.Empresas Área Organización de Empresas 42 (2020), 166–181 J. fam. econ. issues Journal of Family and Economic Issues 1058-0476 1057812 http://zaguan.unizar.es/record/130989/files/texto_completo.pdf Postprint 843554 http://zaguan.unizar.es/record/130989/files/texto_completo.jpg?subformat=icon icon Postprint oai:zaguan.unizar.es:130989 articulos driver 2026-03-26-14:48:24 ARTICLE