The disability pay gap: distinguishing between within-firm inequality and worker allocation across firms
首次分解英国残疾薪酬差距中企业内部不平等与工人跨企业分配的作用，发现差距主要源于企业内部工资设定，支持英国推行企业级残疾薪酬差距报告。
Abstract This article provides the first decomposition of the extent to which the UK disability pay gap is a consequence of within-firm inequality and the allocation of workers across firms. We use linked employer–employee data which matches high-quality information from employer payroll records to Census data on disability. Our findings indicate that the distribution of disabled and non-disabled employees across firms acts to reinforce within-firm disability-related pay inequality. However, both the raw and unexplained disability pay gap predominately exist within rather than between firms. The finding that the disability pay gap is driven primarily by within-firm wage-setting provides support for the introduction of employer-level disability pay gap reporting in the UK.