“…To decompose the differences between the two distributions one can use the so-called counterfactual distribution, which can be constructed in various ways (see for example, DiNardo et al (1996), Donald, Green and Paarsch (2000), Machado andMata (2005), Fortin, Lemieux andFirpo (2010)). Examples of the applications of these techniques for the analysis of income inequalities in Poland are Matysiak, Baranowska and Słoczyński (2010), Słoczyński (2012), Landmesser, Karpio and Łukasiewicz (2015), Landmesser (2016). We will examine the differences along the whole earnings distributions by the use of the residual imputation approach (JMP-approach) (Juhn, Murphy, Pierce, 1993).…”