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A better understanding of how individual wealth and time use are linked-across paid, unpaid, and leisure activities-is important for targeting widespread gender inequalities in time allocation, as well as in accessing economic opportunities. The lack of reliable, individual-level data on asset ownership across different subpopulations, however, has limited discussions of these issues in the literature. Using a unique nationally representative survey from Cambodia, this paper shows that individual wealth, as measured through self-reported ownership of physical and financial assets, is significantly associated with time allocation to different activities. The role of asset ownership in time use is also stronger, particularly among women, vis-a-vis the competing proxies for socioeconomic status. Ownership of financial accounts, motorized vehicles, and mobile phones-all of which can improve access to networks, markets, and services-is associated with less time in unpaid work, and in some cases greater time in paid work, specifically among women in off-farm jobs. There are also distinct gender differences in how men and women shift their time away from leisure and childcare, highlighting the importance of social norms in choices over time use. The analysis highlights the utility of integrated, intra-household, individual-disaggregated data collection on asset ownership, time use, and employment in lower-income contexts.

Asset Ownership --- Employment --- Employment and Unemployment --- Gender --- Gender and Development --- Household Survey --- ICT Economics --- Inequality --- Information and Communication Technologies --- Labor --- Poverty Reduction --- Time Allocation --- Time Use --- Wealth

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The rural land use fee and agricultural income tax are major payments for rural landholders in Ethiopia. This paper examines the gender implications of these taxes using tax payment and individual land ownership data from the Ethiopian Socioeconomic Survey 2018/2019. It finds that the rural land use fee and agricultural income tax, which are assessed on the area of landholdings, are regressive. Female-headed- and female adult-only households bear a larger tax burden than male-headed and dual-adult households. Norms limiting women's role in agriculture and gender agricultural productivity gaps are likely to result in lower consumption and accordingly, a higher tax burden for female-headed households than for male-headed households. Reducing the tax rates for smallholders can diminish the gender difference in tax burdens, but the tax continues to be regressive. This highlights the difficulty of area-based land taxes to be vertically equitable.

Agriculture --- Gender --- Gender and Development --- Gender and Economic Policy --- Gender and Poverty --- Gender and Rural Development --- Inequality --- Land Ownership --- Land Use Policy --- Macroeconomics and Economic Growth --- Poverty Reduction --- Regressive Tax --- Rural Land Policies for Poverty Reduction --- Smallholder Farmers --- Tax Incidence --- Taxation --- Taxation and Subsidies

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Established in 2016, the World Bank living standards measurement study - plus (LSMS+) program works to enhance the availability and quality of intra-household, self-reported, individual-disaggregated survey data collected in low- and middle-income countries on key dimensions of men's and women's economic opportunities and welfare. This report presents findings on gender differences in labor market outcomes and ownership of physical and financial assets in Sub-Saharan Africa, based on the national surveys that have been implemented by the respective national statistical offices (NSOs) in Ethiopia, Malawi, and Tanzania over the period 2016-2020, with support from the LSMS+ program.

Data Collection --- Employment --- Employment and Unemployment --- Gender --- Gender and Economics --- Labor Markets --- Living Standards --- Poverty Monitoring and Analysis --- Poverty Reduction --- Social Protections and Labor