Extending the work of Atkinson et al. (J. Econ. Inequal. 16, 225–256, 2018), we decompose top-earnings gender disparities into a glass-ceiling coefficient and a top-earnings gender gap. The decomposition uses that both male and female top earnings are Pareto distributed. If interpreting top-earnings gender disparities as caused by a female-specific earnings tax, the top-earnings gender gap and glass-ceiling coefficient measure the tax level and tax progressivity, respectively. Using Danish data on earnings, we show that the top-earnings gender gap and the glass-ceiling coefficient evolve differently across time, the life cycle, and educational groups. In particular, while the top-earnings gender gap has been decreasing in Denmark over the period 1980-2013, the glass-ceiling coefficient has been remarkably stable.

扩展了Atkinson等人的工作。（《经济概论》不等式16，225-256，2018年），我们将高收入人群的性别差异分解为玻璃天花板系数和高收入人群的性别差距。分解使用男性和女性最高收入都是帕累托分布。如果将收入最高的性别差异解释为特定于女性的所得税，收入最高的性别差距和最高限额系数分别衡量税收水平和税收累进性。使用丹麦的收入数据，我们可以发现，最高收入者的性别差距和玻璃天花板系数在不同的时间，生命周期和教育群体中会有所不同。特别是，尽管在1980年至2013年期间，丹麦的高收入人群性别差距一直在缩小，但玻璃天花板系数却一直非常稳定。