Auf Grundlage eines großen kombinierten Firmen-Beschäftigten-Datensatzes untersuchen wir Unterschiede im unerklärten geschlechtsspezifischen Lohndifferential zwischen eigentümer- und managergeführten Betrieben für Deutschland. Wir stellen die Hypothese auf, dass eigentümergeführte...

We find that increasing the female share in first-level management by 10% points decreases the unexplained within-job gender pay gap by 0.5 log points. The effect is more pronounced for the female share in second-level than in first-level management.

"Using a large linked employer-employee data set for Germany, we investigate differences in the unexplained gender pay gap between owner-run and manager-run firms. We hypothesise that owner-managers and hired managers differ in their discretion to engage in profit-reducing taste discrimination...