["Scottish Journal of Political Economy, EarlyView. ", "\nABSTRACT\nThis paper examines the distributional effects of minimum wage changes in the U.S., focusing on gender differences. Using CPS Merged Outgoing Rotation Group data (1990–2019) and a non‐parametric difference‐in‐differences approach, we find significant income shifts following minimum wage increases. Women, especially those aged 35–44, benefit more than men, with notable gains among Hispanic women, married individuals, and union members. We disaggregate these effects by age, race, education, sector, marital status, immigration, and union status. Although gains are concentrated at the lower end of the income distribution, we also observe broader upward shifts across income levels.\n"]