This article exploits a Counterfactual Decomposition Analysis (CDA) using quantile
regression (QR) to investigate the gender wage gap among Spanish managers. From the QR
significant gender differences in the determinants of wage emerge. The CDA displays a significant gender gap over all the wage distribution. Such a gap exhibits a clear U-shaped pattern, thus pointing out both significant sticky floor and glass ceiling effects. Furthermore, we
show that such pattern is mainly determined by the coefficient effect, whose relative incidence is almost continuously increasing along the wage distribution, thus indicating the glass ceiling as the most relevant question.
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