The list is based on earnings (from June 1, 2013 to June 1, 2014) and fame, measured in traditional and social media mentions and the impact the stars have on the entertainment industry and pop culture.

The social "impact" and "mentions" of Beyonce, Perry, and Gagup have more to do with how little they wear -- if they really DID have to sing for a living, they've have long since starved to death!

In fact, most of the names from 2013's list have fallen...Lady Gaga, from 2 to 19...Taylor Swift, 6 to 18; Bon Jovi, 7 to 13...Justin Bieber, 10 to 33. Madonna was fifth last year; this year, she didn't even make the list.

Those people had albums and tours most of LAST year, so it figures that they would be taking time off THIS year, duh!

This list doesn't give Forbes much credibility, either...