Despite dramatic workforce gains by women in recent decades, a substantial gender earnings gap persists and widens over the course of men's and women's careers. Since there are earnings differences across establishments, a key question is the extent to which the widening of the gender pay gap...

We augment standard ln earnings equations with variables reflecting unmeasured attributes of workers and measured and unmeasured attributes of their employer. Using panel employee-establishment data for US manufacturing we find that the observable employer characteristics that most impact...