land were over 93 percent (Hasanbasri et al. 2021). The survey teams made multiple visits to households from September 2018 to August 2019, each time covering different modules of the questionnaire (World Bank 2020a).

The final sample used in the analysis consists of 2,942 rural households; 3,122 male and 3,350 female respondents aged 18 or over were interviewed about their rights to and ownership of land. (See Appendix 2 for the number of households and respondents per region.)

# **3.2 Methodology**

The analysis is presented here in two parts. First, in Sections 4.1 and 4.2, we give a descriptive overview of household composition, land ownership, and area of landholding by household types and sex of the respondent. Our analysis is restricted to rural agricultural land because that is the basis for assessing the tax. Agricultural land is defined as any plots that were used for agriculture in the previous 12 months. Because the state owns the land, to which households and individuals have usufruct rights, we define landholders as in Table 2. (Appendix 3 gives details on how the variables were constructed using the questions in the survey.)

**Table 2: Agricultural Landholders’ Definitions**

|**Variable**|**Definition**|
|---|---|
|Agricultural land|Agricultural land is defined as plots that were used for agriculture in the<br>previous 12 months.|
|Landholding household|Households are landholders if at least one plot was granted to the household by<br>leaders, was inherited, or was purchased.|
|Documented landholding<br>household|Households are documented landholders if they have a title deed, certificate of<br>ownership or customary ownership, certificate of occupancy, certificate of<br>hereditary acquisition listed in the registry, or purchase agreement for at least<br>one plot.|
|Individual landholder (self-<br>reported)|Individuals are landholders when they have the right to use at least one plot,<br>and the plot was granted to the household by leaders or was inherited or<br>purchased. An individual who rents or sharecrops a plot is not the landholder.|
|Individual documented<br>landholder (self-reported)|Documented landholders are named on the title deed, certificate of ownership<br>or customary ownership, certificate of occupancy, certificate of hereditary<br>acquisition listed in the registry,orpurchase agreement for at least oneplot.|

To measure gender differences in landownership and rights and then to conduct the incidence analysis, we classify households and individuals in four ways:

- We disaggregate the analysis of the household by sex of the household head. However, the assignment of headship is often arbitrary, making it problematic to compare households (Grown 2010; World Bank 2019). This method has also been criticized for ignoring the heterogenous needs and constraints of female-headed households, and for masking the poverty and inequality that exist within male-headed households (Grown 2010; World Bank 2018; World Bank 2019). In Ethiopia, for example, because female household heads who are widowed or divorced are poorer than married female household heads (World Bank 2020b), putting them together as one category can be misleading (World Bank 2019).

- Households are classified by sex and marital status of the household head. Single individuals could be never-married, divorced, or widowed.

- Households are disaggregated into three groups by the following household composition: (1) dual male and female adult households; (2) female-only households with no male adults; and (3) male-only

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