This paper examines how an often-overlooked source of pay transparency-the public disclosure of tax information-affects gender wage gaps. We exploit a 2001 change in Norway that made individual tax returns searchable online. Using matched employer-employee data and a differencein-differences...

We study how maternal preferences interact with education to shape the motherhood penalty. Using rich Finnish registry data and the quasi-random gender of the firstborn child, we show that mothers across education groups display a mild preference for daughters, reflected in their fertility and...

Looking at the earnings profiles of men and women after their first child is born, a number of studies establish that women suffer a larger penalty in earnings than men-a child penalty. Leveraging randomness in the sex of the first birth, we show that the child penalty in the UK is larger when...