62657 v2 Women, Business and the Law Measuring Legal Gender Parity for Entrepreneurs and Workers in 128 Economies 2010 W o m e n , b u s i n e s s a n d t h e l aw 3 THE WORLD Women, Business and the Law Measuring Legal Gender Parity for Entrepreneurs and Workers in 128 Economies 2010 © 2010 The International Bank for Reconstruction and Development / The World Bank 1818 H Street NW Washington, D.C. 20433 Telephone 202-473-1000 Internet www.worldbank.org E-mail feedback@worldbank.org All rights reserved This volume is a product of the staff of the World Bank Group and serves as a consultation paper for the development of a new indicator set. The findings, interpretations, and conclusions expressed in this volume do not necessarily reflect the views of the Executive Directors of the World Bank or the governments they represent. The World Bank Group does not guarantee the accuracy of the data included in this work. 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Contents Foreword_____________________________________________________________________________ v Women, Business and the Law: An introduction____________________________________________ 1 Overview_____________________________________________________________________________ 5 Accessing institutions__________________________________________________________________ 12 Using property________________________________________________________________________ 17 Getting a job__________________________________________________________________________ 21 Dealing with taxes_____________________________________________________________________ 28 Building credit_________________________________________________________________________ 31 Going to court_________________________________________________________________________ 34 References____________________________________________________________________________ 37 Data notes____________________________________________________________________________ 40 _______________________________________________________________________ 49 Economy tables_ ____________________________________________________________________ 178 Acknowledgments _ W omen , B usiness A nd the L aw 2 0 1 0 iii iv W omen , B usiness and the L aw 2 0 1 0 Foreword For men and women throughout the developing world, the chance to start and run a business or to get a good job is the surest hope of a way out of poverty. Creating the kind of environment in which this hope can flourish requires effort in a broad range of areas, from security and infrastructure to education and health. It also requires good business regulation—regulation that is fit for the purpose and streamlined, but also accessible—so that the chance to build a business, or to have a good job, depends not on your connec- tions or wealth or power, but on your initiative and ability. In recent years, we have seen an increasing number of governments focusing their efforts on creating a sounder business environment. Our Doing Business publication, which tracks reforms in business regulations important for small and medium-size domestic firms, highlights the energy of these efforts in countries as varied as FYR Macedonia and Rwanda, Colombia and Liberia, China and Egypt. And we see increasing evidence of the impact of these reforms on registration of formal firms, access to finance and job creation. But how to be sure that as governments improve business regulation, women entre- preneurs and workers benefit alongside men? Answering this question requires an understanding of many factors, from access to good basic infrastructure, education and healthcare, to social and cultural norms. But one piece of the puzzle are the laws, regula- tions and institutions that differentiate between women and men in ways that affect their incentives or capacity to work or to set up and run a business. Women, Business and the Law focuses on this piece of the puzzle, setting out in an objective fashion legal differentiations on the basis of gender in 128 economies around the world, covering 6 areas—accessing institutions, using property, getting a job, dealing with taxes, building credit and going to court. Our hope is that these data will both enable research on linkages between legal differentiation and outcomes for women, and help inform policy dialogue on things governments can do to expand women’s opportunities. And as this is the first of what we plan as an annual series of reports on this critically important topic, we especially welcome feedback. Janamitra Devan Vice President, Financial and Private Sector Development World Bank Group W omen , B usiness A nd the L aw 2 0 1 0 v vi W omen , B usiness and the L aw 2 0 1 0 Women, Business and the Law: An introduction In 1804 the Napoleonic Code broke ground in establishing civil Though some gender-based differentiations arose from tradi- rights in France. For instance, it granted freedom of religion and tions in which women were deliberately subjugated to men, forbade privileges based on birth. But the same code said that others were introduced with the intention of protecting women. wives were under the supremacy of their husbands. In England Documenting where laws stipulate different treatment of men and during the same period the law gave inheritance rights only to women—whatever the reason—can help improve understanding male heirs, leaving women with less access to property. Until the of how legal and regulatory environments shape opportunities for 1840s wives in the United States were legally subordinated to women and contribute to more informed policy discussions. their husbands and prevented from controlling their own property. What this report covers—and why Things have changed. French husbands and wives now have equal Like men, women consider entrepreneurship and employment standing in the eyes of the law. In the United Kingdom women can an important way of escaping poverty.2 Datasets such as the inherit property the same way as men. And in the United States Enterprise Surveys3 and Doing Business4 delineate the challenges women can control their property the same way as men. that all firms and entrepreneurs face in expanding their businesses In Latin America in 1888, Costa Rica—followed by El Salvador, and creating jobs. But female entrepreneurs and employees may Nicaragua and Honduras—expanded property rights for married face additional constraints in starting businesses and navigating women by allowing them to retain ownership and control over any the workforce. In 2009 the Global Gender Gap Index reported property they acquired prior to or during marriage, as the default that 96% of the gender gap in health and 93% of the gap in regime governing marriage in the reformed civil codes. In Imperial 1 education have been eliminated. But the gender gap for economic China married women were under the authority of their husbands. participation remains at 41%.5 Their role was summed up by the “three obediences,” with a Women, Business and the Law focuses on gender differentiations young woman expected to obey her parents, a married woman in legal treatment—one of many sets of factors that determine her husband and a widow her sons. In contrast, China’s current the course of women’s working lives. Covering 128 economies, it marriage law grants men and women equal rights in family life. establishes 6 indicators of gender differences in formal laws and institutions: Though there has been much progress ffAccessing institutions—explores women’s legal ability to toward legal parity between women and interact with public authorities and the private sector in the men, important distinctions still exist same ways as men. that may constrain women’s capacity to Lack of autonomy to interact with government institutions or conduct official transactions may limit a improve their own and their families’ woman’s access to resources and services and restrict well-being by working or by running her ability to be an entrepreneur or get a job. a business. Women, Business and the ffUsing property—analyzes women’s ability to access and Law identifies gender-based distinctions use property based on their capacity to own, manage, in formal laws and institutions that control and inherit it. may directly or indirectly affect female The ability to access, manage and control property can workers and entrepreneurs. be especially important in developing economies, where W omen , B usiness A nd the L aw 2 0 1 0 1 women are more likely to work in family enterprises and and distribute microfinance data. Having this record can their income can hinge on their access to property. allow women to graduate to larger loans. ffGetting a job—assesses restrictions on women’s work such ffGoing to court—considers the ease and affordability of as prohibitions on working at night or in certain industries. accessing justice by examining small claims courts. This indicator also covers laws on work-related maternity Small claims courts can make it easier for small busi- and paternity benefits and on retirement ages. ness owners to access the legal system. That can help Some differentiations in labor law may increase women-owned businesses—which tend to be smaller— opportunities for women, while others may limit by making it cheaper and faster to resolve disputes. them. Parental leave policies are generally expected to generate a more equitable division of childrearing The first 3 indicators—accessing institutions, using property, and responsibilities, giving women the same opportunities getting a job—capture laws that have direct gender dimensions for career advancement. But restrictions on working and are based on a reading of such laws from the perspective hours or industries designed to protect women may of individual women. The 4th indicator—dealing with taxes— end up limiting their ability to get the jobs they want. examines the direct and indirect gender implications of tax policy Similarly, gender-differentiated retirement ages have the from the perspective of 4 standardized families with varying tax potential to affect career prospects, lifetime earnings, liabilities. pension benefits and retirement savings. The last 2 indicators—building credit and going to court—examine ffDealing with taxes—examines personal income tax the ease of access to credit bureaus and courts to examine the liabilities, taking into account tax credits and deductions indirect effects that microfinance institutions and dispute resolu- available to women relative to men. tion have on women, who are more likely to rely on nontraditional financial services.6 The questions used to construct each indicator Gender differences in tax treatment may affect women’s were chosen based on data availability, economic relevance and decision to work. Women may have stronger incentives variation of regulation across economies. to participate in the labor market if tax rules favor an equal distribution of income. The Women, Business and the Law indicators complement a ffBuilding credit—identifies minimum loan thresholds in number of existing sets of gender indicators. These include: private credit bureaus and public credit registries and ffThe Global Gender Gap Index, published by the World tracks bureaus and registries that collect information from Economic Forum, which examines global gender inequali- microfinance institutions. ties using criteria based on economics, politics, education and health. The index mainly uses quantitative outcome Low minimum loan thresholds mean more coverage variables such as the ratio of female to male labor force for small businesses—many of which are owned by participation. women—because they tend to take out small loans. Such loans can help these businesses build credit ffThe Social Institutions and Gender Index, which provides a histories if credit bureaus and registries set low composite measure of gender equality based on the OECD’s thresholds for inclusion in their data. And because most Gender, Institutions and Development Database. The index microfinance users are women, they are more likely to includes 12 indicators on social institutions grouped into 5 benefit from credit bureaus and registries that collect categories: family code, physical integrity, son preference, civil liberties and ownership rights. These indicators are 2 W omen , B usiness and the L aw 2 0 1 0 based on expert assessments of what happens in practice Similarly, the indicator on accessing institutions does not include beyond the basic legal framework. They focus on policy laws covering affirmative action and voting rights. and input variables, such as inheritance regulation, and on outcome variables, such as access to credit. Though the report focuses on laws that govern the formal economy, many women in developing economies work or start businesses ffThe United Nations Gender Info 2007, a database of gender in the informal economy. The report’s focus on the formal sector is statistics and indicators focused on policy areas such as driven by the difficulty of identifying the often unwritten rules of the population, families, health, education, employment and informal economy and by the premise that moving to the formal political participation. Using some of these indicators, economy provides women with more opportunities in higher-pay- the United Nations Development Programme produces ing industries, greater social protections and formal mechanisms for the Gender-Related Development Index and Gender recourse should their rights be denied. In practice, all the indicators Empowerment Measure, which are part of the Human other than getting a job and dealing with taxes cover regulations Development Index. All of these indicators are based on that affect women in both the formal and informal sectors. quantitative outcome variables. Customary law—based on the accepted customs or practices of Women, Business and the Law is the first attempt to measure the a particular group—can exist in parallel with common or civil law gender gap in policy variables using quantitative and objective data. regimes. Where such legal systems exist together, customary law can determine a woman’s rights in marriage or to property What this report does not cover and inheritance, often granting women different rights than they Equal opportunities for women in business and the workplace would receive under common or civil law. Women, Business and hinge on the interplay of various economic, social and cultural the Law does not cover customary law. Though customary law can factors. For example, unless women have opportunities to get an significantly affect a woman’s ability to become an entrepreneur or education or build their skills, equal rights to certain professions participate in the job market, difficulties arise in defining its rules. can mean little. Equalizing rights to work may not cause more women to enter the workforce if they are expected to be the In focusing on written legislation, the report recognizes the often primary care-givers for their children and access to child care is large gaps between laws on the books and actual practices: limited. Less direct factors such as infrastructure—for example, women do not always have access to the equality that formally safe transportation and good street lighting—may also affect should be theirs. But identifying legal differentiation is one step women’s ability and desire to work in certain locations or at night. toward better understanding where and how women’s economic rights may be restricted in practice. Of all the countries covered This report recognizes the many issues that affect women’s by this report, only 3—the Islamic Republic of Iran, Sudan and the economic opportunities but focuses on one area: aspects of the United States7—are not party to the United Nations Convention formal legal and regulatory environment that enable women to on the Elimination of All Forms of Discrimination Against Women open their own businesses or find jobs. The report represents a (CEDAW). Thus it would seem that the vast majority of women in partial effort on several levels, both in the selection of broad topic the countries that are party to the convention should have access areas and within the topic areas. For example, the indicator on to formal equality. But as the report shows, they do not. Moreover, getting a job does not cover equal pay for equal work laws even the majority of countries covered in this study grant equal rights though the existence of such laws may affect women’s spending under their national constitutions, making many of the gender power and lifetime earnings as well as employers’ hiring decisions. differentiated provisions highlighted throughout the report uncon- stitutional. The report’s focus on formal law is consistent with the W omen , B usiness and the L aw 2 0 1 0 3 idea that improving the regulatory environment for women is one they are assumed to reside in each economy’s largest city for busi- step toward encouraging them to join the labor force, stimulating ness. This assumption may make a significant difference in federal business and job creation, and making businesses and the overall countries, where laws affecting women can vary by state. In addition, economy more competitive. where several sets of personal law apply, setting out different rights and obligations for different groups of women, the data focus on the The report does not test or analyze outcome variables of gender situation of the most restricted group of women. A detailed explana- inequality; it simply identifies whether the law is equal for women tion of the report’s methodology—including all the questions used and men—which can be a potential source of inequitable gender and assumptions made—is provided in the Data notes. outcomes. Assessing the potential benefits of equality—and when and how legal differentiation on the basis of gender helps What’s next or harms outcomes for women—requires additional analysis Future editions of this report will seek to expand coverage to beyond the scope of this report. But it is hoped that these new additional economies and expand or refine the current indicators. data will inform such analysis, foster discussions on advancing The indicator on accessing institutions will be disaggregated to women’s economic rights and provide policymakers with tools provide more detailed understanding of the extent of inequality in to identify potential ways to improve those rights. By focusing on this area and enable better comparisons of the differences in un- the law, which is tangible and concrete, the report aims to provide equal treatment across regions and income groups. Future reports policymakers with a starting point for dialogue and action. will also consider expanding the indicator on getting a job to cover equal pay for equal work and nondiscrimination in employment, Data and methodology as well as regulations on part-time employment. Further work is The data in this report were collected over two years ending in planned on options for addressing customary law. October 2009. The data are current as of June 2009. As progress is monitored on the 6 indicators, it will become The report’s indicators were constructed using codified sources of possible to identify which economies are more active in chang- national law—such as constitutions, marriage and family codes, ing laws on women’s economic rights. Thus future editions will labor codes, passport procedures, citizenship rules, inheritance contain more detail on legal changes and the processes associ- statutes, tax regulations, land laws and social security codes—as ated with those changes. well as responses from country practitioners. Wherever possible, data were gathered directly from the text of laws. The Gender Feedback is welcomed on all aspects of the report and can be Law Library and other online sources were used to access laws. provided through our website. In addition, responses from the Doing Business 2010 surveys were used to develop the indicators for dealing with taxes, building 1 Deere and León (2001). credit and going to court. 2 Narayan and others (2000). 3 See http://www.enterprisesurveys.org/. This pilot report collected data on 128 economies. More detailed 4 See http://www.doingbusiness.org/. data on each economy, including links to the legal sources used, 5 World Economic Forum (2009). are available on the Women, Business and the Law website (http:// 6 Coleman and Carsky (1996); Coleman (2000); Orser, Hogarth-Scott and Riding (2000). wbl.worldbank.org). 7 The United States signed the Convention, but has not ratified it. In comparing this large sample of economies, several assumptions are made about the situation of the women in question. For example, 4 W omen , B usiness and the L aw 2 0 1 0 Overview Millennium Development Goal 3 calls Improving the condition of women can have benefits for society that transcend the direct benefits to individual women. Women’s for promoting gender equality and independent earnings improve the well-being of families and empowering women. There are many communities, reduce poverty and stimulate economic growth.5 ways to pursue this objective. Improving Higher income for women and better access to and control over girls’ education, promoting women’s their resources also translate into better health and nutrition for children.6 In Bangladesh access to microfinance increases political participation, establishing household consumption when the borrower is a woman. Access maternal health initiatives, improving to credit also improves children’s health and nutrition.7 basic infrastructure and combating Expanding economic opportunities for women can benefit violence against women are all critical economies at all levels of development. For instance, in the ways of promoting gender equality and United States in the second half of the 1990s, companies with empowering women. Another way that more women in top management achieved better financial performance.8 women are empowered is by being able to work in a paid job or run their own It’s an unequal world business. Entering the formal economy In recent years many economies have taken steps to improve as workers or businesswomen allows regulatory aspects of their business environment, with the goal women to provide for themselves and of improving entrepreneurship and employment opportunities for their citizens. But many also retain legislation that treats women their families, and to play their part in and men differently in ways that may affect their opportunities as generating economic growth and job entrepreneurs and workers. creation. Only 20 of the 128 economies covered by Women, Business and the Law set equal rights for women and men in 9 key areas But in many economies finding a job or starting a business can (excluding parental benefits).9 None of the 20 is in South Asia, the be difficult for women, and their chances of success somewhat Middle East and North Africa or Eastern Europe and Central Asia. constrained. There are fewer women than men in the global labor Only 1—Botswana—is in Sub-Saharan Africa. Two are in East Asia market, and women in every economy are paid less for their work and the Pacific—Hong Kong (China) and Taiwan (China)—and 4 than men—with the wage gap averaging 17% in 2008.1 In Latin are in Latin America and the Caribbean—the Dominican Republic, America and the Caribbean men’s labor force participation is Peru, Puerto Rico and Uruguay. The remaining 13 are OECD about 30 percentage points higher than women’s at age 24, and in high-income economies: Canada, Denmark, Finland, France, South Asia 82% of men are active in the labor market—compared Iceland, Ireland, New Zealand, Norway, Portugal, Spain, Sweden, with just 27% of women.2 Women also own fewer businesses— the United Kingdom and the United States. only one-third of firms in 118 economies surveyed by the World Bank have female participation in ownership3—and businesses Differentiations between men and women may have a variety owned by women tend to have fewer employees and lower sales of motivations and take a variety of forms. For example, married and invested capital.4 women may be prevented or limited—by family codes or personal status laws—from functioning independently of their husbands. In W omen , B usiness A nd the L aw 2 0 1 0 5 the Democratic Republic of Congo a married woman must obtain retirement ages for women—a protection that can have unintend- authorization from her husband before signing a contract or ed negative consequences given their longer life expectancies. starting a business. In the Republic of Yemen a married woman 10 cannot leave her home without her husband’s permission, though Equality and economic outcomes for women the law does say that a husband cannot bar his wife from leaving Does equality in the areas measured by Women, Business and the the house if she is going to attend to her financial affairs, perform Law actually relate to better outcomes for women? A key goal in her job or care for her parents.11 compiling these data is to enable research that tests the relation- ship between legal equality or differentiation and outcomes for When it comes to labor market participation, laws may be created women as business owners or workers. A first glance at the data with the goal of protecting women, but may limit their opportuni- indicates that there is a broadly positive association between ties in ways that not all women might choose. In the United equality in the law and more equal outcomes for women. This is Arab Emirates women cannot work at night except in limited not in itself an indication of causality, but does suggest the value circumstances.12 In Nigeria it is illegal for women to work at night of further research. in agriculture or manufacturing.13 And in the Russian Federation women are forbidden from working underground or in dangerous, Figure 1.1 shows the average percentage of female participation unhealthy professions.14 Such regulations may end up taking work in ownership and management in economies where women and away from willing employees and business opportunities away men have equal rights under the law in four areas covered by this from entrepreneurs. Some governments set earlier mandatory report—and in those where they do not. Legal differentiations are Figure 1.1 Equal rights are associated with more businesses owned or managed by women INDUSTRY RESTRICTIONS Female top manager Female participation in ownership OWNERSHIP RIGHTS Female top manager Female participation in ownership INHERITANCE RIGHTS Female top manager Female participation in ownership CAPACITY BY LAW Female top manager Female participation in ownership 0% 5% 10% 15% 20% 25% 30% 35% 40% % OF FIRMS ■ Economies with equal gender rights ■ Economies with unequal gender rights Source: Women, Business and the Law database; World Bank Enterprise Surveys database. Note: The bars represent the average female participation in ownership or management in economies where women have the same rights as men and where they do not. Equal rights for men and women are measured across 4 dimensions in Women, Business and the Law: capacity by law, inheritance rights, ownership rights and industry restrictions. The Enterprise Surveys database includes 86 economies with data on the percentage of firms with female participation in ownership and 34 economies with data on the percentage of firms with a female top manager. The Enterprise Surveys data are for 2002–09. 6 W omen , B usiness and the L aw 2 0 1 0 measured in 4 areas, assessing whether men and women can In addition, there is a significant correlation between the data in work in the same industries, have the same rights over property Women, Business and the Law and the OECD’s Social Institutions ownership, have the same rights over property inheritance and and Gender Index, which covers both policy and outcome have the same capacity by law. In all these areas equality by law variables (figure 1.3). is associated with a higher percentage of female participation in ownership and management. Gender inequality is a global phenomenon Every region contains economies with unequal rules for men and Comparing the Global Gender Gap Index,15 which measures women, with the extent of inequality varying by region (table 1.1). differences in outcomes for women, with the data from Women, In Sub-Saharan Africa all economies except Botswana impose un- Business and the Law shows that of the 20 “equal” economies equal rules for men and women in at least 1 of the following areas: listed above, 10 are in the top 20 of the Global Gender Gap Index. accessing institutions, using property, getting a job or dealing with Overall, economies with unequal legislation as shown by Women, taxes. This is also the region where the smallest percentage of Business and the Law tend to score lower on the Global Gender economies have small claims courts or credit bureaus that collect Gap Index and on its economic participation and opportunity information from microfinance institutions. sub-index in particular—meaning a larger gap between women and men in outcomes such as labor force participation (figure 1.2). Figure 1.2 Women, Business and the Law and the Global Gender Gap Index WORKING HR RESTRICTIONS ub-index Economic participation and opportunity sub-index ap Index Global Gender Gap Index INDUSTRY RESTRICTIONS ub-index Economic participation and opportunity sub-index ap Index Global Gender Gap Index OWNERSHIP RIGHTS ub-index Economic participation and opportunity sub-index ap Index Global Gender Gap Index INHERITANCE RIGHTS ub-index Economic participation and opportunity sub-index ap Index Global Gender Gap Index CAPACITY BY LAW ub-index Economic participation and opportunity sub-index ap Index Global Gender Gap Index 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 AVERAGE SCORE ■ Economies with equal gender rights ■ Economies with unequal gender rights Source: Women, Business and the Law database; World Economic Forum 2009. Note: The bars represent the average scores for the index and sub-index in economies where women have the same rights as men and where they do not. Equal rights for men and women are measured across 5 dimensions in Women, Business and the Law: capacity by law, inheritance rights, ownership rights, industry restrictions and working hour restrictions. The economic partici- pation and opportunity sub-index is part of the Global Gender Gap Index. A high score on both indicators means that there is a low gender gap in outcomes. The differences in the figure are statistically significant at the 1% level even after controlling for income per capita, except for the differences in ownership rights. The figure uses data for 112 economies. W omen , B usiness and the L aw 2 0 1 0 7 The picture is similar in the Middle East and North Africa, where In Latin America and the Caribbean legal differentiation between all economies have some gender-differentiated rules in one or men and women exists in 16 of the 20 economies covered in more of accessing institutions, using property, getting a job or one or more of accessing institutions, using property or getting a dealing with taxes. Moreover, this region has one of the smallest job. But none of the economies differentiates between men and shares of economies providing the services described in building women on inheritance rights or dealing with taxes. Moreover, credit and going to court. this region has the highest percentage of economies where credit bureaus collect information from microfinance institutions. In South Asia differentiation between men and women is common in accessing institutions, using property and getting a job. There None of the economies in Eastern Europe and Central Asia and is no direct gender differentiation in dealing with taxes, and in OECD high-income differentiates between men and women small claim courts are common in the region. But in only 1 of the in accessing institutions, using property or dealing with taxes. region’s 5 economies covered by this report does the public credit The Republic of Korea is an exception in that its personal income bureau collect information from microfinance institutions. tax laws imposes a lower tax liability on women through specific deductions that apply only to working women. Otherwise, all the In East Asia and the Pacific there are different rules for men and legal differentiations between men and women in these 2 regions women in 10 of 13 economies in one or more of accessing institu- focus on labor regulations. tions, using property, getting a job or dealing with taxes.16 Figure 1.3 Women, Business and the Law and the Social Institutions and Gender Index 0.25 0.2 AVERAGE SCORE 0.15 0.1 0.05 0 WORKING HOUR INDUSTRY OWNERSHIP INHERITANCE CAPACITY RESTRICTIONS RESTRICTIONS RIGHTS RIGHTS BY LAW ■ Economies with equal gender rights ■ Economies with unequal gender rights Source: Women, Business and the Law database; Social Institutions and Gender Index (2009) by OECD Note: The bars represent the average score in the Social Institutions and Gender Index in economies where women have the same rights as men and where they do not. Equal rights for men and women are measured across 5 dimensions in Women, Business and the Law: capacity by law, inheritance rights, ownership rights, industry restrictions and working hour restrictions. A lower score on the Social Institutions and Gender Index means that there is more gender equality in both outcomes and policies. The differences in the figure are statistically significant at the 1% level even after controlling for income per capita, except for the difference in ownership rights. The figure uses data for 78 economies. 8 W omen , B usiness and the L aw 2 0 1 0 Table 1.1 Economies with gender differentiated laws across 9 questions East Asia Eastern Europe OECD Latin America Middle East South Asia Sub-Saharan Africa & Pacific & Central Asia high-income & Caribbean & North Africa Where do men and women Indonesia, None None Chile, Jamaica Algeria, Egypt, Arab Rep., Iran, Bangladesh, Benin, Burkina Faso, Cameroon, not have equal capacity Malaysia, Islamic Rep., Jordan, Kuwait, Nepal, Congo, Dem. Rep., Côte d’Ivoire, by law? Philippines Lebanon, Morocco, Oman, Saudi Pakistan, Ghana, Guinea, Kenya, Lesotho, Arabia, Syrian Arab Republic, Sri Lanka Madagascar, Malawi, Mali, Mauritania, United Arab Emirates, Yemen, Niger, Nigeria, Rwanda, Senegal, Rep. Sudan, Tanzania, Togo, Uganda Where do married men and Indonesia, None None Chile, Jamaica Algeria, Egypt, Arab Rep., Iran, Bangladesh, Benin, Burkina Faso, Cameroon, married women not have Malaysia, Islamic Rep., Jordan, Kuwait, Nepal, Congo, Dem. Rep., Côte d’Ivoire, equal capacity by law? Philippines Lebanon, Morocco, Oman, Saudi Pakistan, Ghana, Guinea, Kenya, Lesotho, Arabia, Syrian Arab Republic, Sri Lanka Madagascar, Malawi, Mali, Mauritania, United Arab Emirates, Yemen, Niger, Nigeria, Rwanda, Senegal, Rep. Sudan, Tanzania, Togo, Uganda Where do men and women Indonesia, None None Chile, Jamaica None Nepal, Cameroon, Congo, Dem. Rep., not have equal ownership Philippines Sri Lanka Mauritania, Togo rights over movable and immovable property? Where do men and women Indonesia, None None None Algeria, Egypt, Arab Rep., Iran, Bangladesh, Guinea, Kenya, Malawi, Mali, not have equal inheritance Malaysia, Islamic Rep., Jordan, Kuwait, India, Nepal, Mauritania, Nigeria, Senegal, Sudan, rights over movable and Philippines, Lebanon, Morocco, Oman, Saudi Pakistan, Tanzania, Togo, Zambia immovable property? Singapore Arabia, Syrian Arab Republic, Sri Lanka United Arab Emirates, Yemen, Rep. Where can women not Papua New Montenegro, Slovenia, Turkey, Ukraine None Costa Rica, Jamaica Algeria, Egypt, Arab Rep., Jordan, Bangladesh, Cameroon, Chad, Congo, Dem. Rep., work the same night hours Guinea, Kuwait, Oman, Saudi Arabia, Nepal, Madagascar, Mali, Mauritania, Nigeria, as men? Philippines Syrian Arab Republic, United Arab Pakistan, Senegal, Sudan Emirates, Yemen, Rep. Sri Lanka Where can women not China, Bosnia and Herzegovina, Montenegro, Belgium Bolivia, Colombia, Egypt, Arab Rep., Iran, Islamic India, Benin, Cameroon, Chad, Congo, Dem. work in all industries? Malaysia, Russian Federation, Serbia, Slovenia, Ecuador, Guatemala, Rep., Jordan, Kuwait, Lebanon, Pakistan Rep., Côte d’Ivoire, Ethiopia, Guinea, Mongolia, Turkey, Ukraine, Uzbekistan Jamaica, Panama Morocco, Oman, Saudi Arabia, Kenya, Lesotho, Mali, Mauritania, Papua New Syrian Arab Republic, United Arab Niger, Nigeria, Senegal, Sudan Guinea, Emirates, Yemen, Rep. Thailand, Vietnam Where can pregnant and China, Albania, Armenia, Azerbaijan, Belarus, Austria, Belgium, Chile, Colombia, El Israel, Jordan None Angola, Benin, Cameroon, Chad, nursing mothers not work Indonesia, Bulgaria, Estonia, Georgia, Kyrgyz Czech Republic, Salvador, Guatemala, Congo, Dem. Rep., Côte d’Ivoire, the same hours and in the Lao PDR, Republic, Moldova, Montenegro, Germany, Honduras, Mexico, Ethiopia, Ghana, Guinea, Madagascar, same industries as men Mongolia, Russian Federation, Serbia, Slovenia, Hungary, Nicaragua, Panama, Mali, Mauritania, Namibia, Niger, and other women? Thailand, Turkey, Ukraine, Uzbekistan Italy, Japan, Paraguay, Venezuela, Rwanda, Senegal, Tanzania, Togo Vietnam Korea, Rep., R. B. Netherlands Where are women China, Albania, Armenia, Azerbaijan, Belarus, Australia, Argentina, Brazil, Algeria, Iran, Islamic Rep., Jordan, Pakistan, Congo, Dem. Rep., Madagascar, expected by law to retire at Malaysia, Bulgaria, Croatia, Estonia, Georgia, Austria, Czech Chile, Colombia, Lebanon, Oman, Saudi Arabia, Sri Lanka Mauritania, Nigeria, South Africa an earlier age than men in Mongolia, Kazakhstan, Kyrgyz Republic, Latvia, Republic, Costa Rica, El Syrian Arab Republic, Yemen, Rep. the private sector? Vietnam Lithuania, Moldova, Montenegro, Greece, Italy, Salvador, Honduras, Poland, Romania, Russian Federation, Slovak Republic, Jamaica, Panama, Serbia, Turkey, Ukraine, Uzbekistan Switzerland Venezuela, R. B. W omen , B usiness and the L aw 2 0 1 0 Where do women face Indonesia None None None Lebanon None Burkina Faso, Côte d’Ivoire higher personal income tax 9 liability than men? Although income level is correlated with gender equality under without their husbands’ consent. In 2004 Botswana passed the the law (figure 1.4), unequal legal provisions exist in both Abolition of Marital Power Act, eliminating the husband’s position developed and developing economies. as head of household and giving spouses equal rights in managing and administering joint property. Laws are changing to increase equality Finland (in 2002), the Kyrgyz Republic (2008) and Moldova In recent years a number of the 128 economies covered by Women, (2003) are among the economies that have recently changed Business and the Law have adopted formal laws aimed at equalizing legislation to allow fathers to take extended parental leave.18 A the status of women and men. Though this report does not provide growing number of economies are also instituting paternity leave a comprehensive list of these reforms, the following examples policies, allowing fathers to take time off at the birth of their reflect the types of changes being made around the world. children. Exemplifying this trend in Latin America is Ecuador, which instituted new paternity leave laws in 2009. Such laws may In 1996 Botswana amended its Employment Act and Mines and encourage more equitable division of childrearing responsibilities Quarries Act to lift restrictions on the industries where women and enable women to pursue career opportunities that might not can work. In addition, retirement ages were set at 65 for both men otherwise be open to them. and women.17 Botswana also amended its Deeds Registry Act, enabling women to execute deeds and other legal documents Figure 1.4 Legal equality and income level 100% 90% 80% 70% % OF ECONOMIES 60% 50% 40% 30% 20% 10% 0% WORKING HOUR INDUSTRY OWNERSHIP INHERITANCE CAPACITY RESTRICTIONS RESTRICTIONS RIGHTS RIGHTS BY LAW ■ Low income ■ Lower middle income ■ Upper middle income ■ High income Source: Women, Business and the Law database. Note: The bars represent the percentage of economies with equal rights for men and women by income level in the each of the 5 areas named under the bars. The differences between the average for high-income economies and the average for low-income economies in the figure above are statistically significant at the 1% level except for the difference in industry restrictions. 10 W omen , B usiness and the L aw 2 0 1 0 In 1995 Morocco revised its commercial and contract law to of which restricted women’s ability to inherit such land. Other give women the right to start businesses and get jobs without amendments to the act included allowing married daughters to their husbands’ approval. In 2004 it changed the Family Code to live in their parental homes. Previously, married daughters could equalize the status of women within the family. Before the code not legally reside in their parental homes unless they were sepa- went into effect, Moroccan men were the heads of households rated, deserted or widowed. In addition, all daughters, regardless and women were bound by their decisions. Now spouses jointly of their marital status, have been granted the ability to demand a manage family responsibilities. And courts in Kuwait and Nigeria partition of joint family property—a right that had formerly been recently ruled as unconstitutional laws requiring married women granted only to the male line. Restrictions were also lifted on the to get spousal consent to obtain passports. ability of certain widows to inherit if they remarried. In 1996 Bolivia began a systematic land titling effort that recog- nized men’s and women’s equal rights to land. But the equalizing 1 http://www.unifem.org/gender_issues/women_poverty_economics. 2 http://siteresources.worldbank.org/INTGENDER/Resources/ legislation did not significantly increase women’s land titles, so 4pagerEqualityforWomen.pdf. the implementing agency amended its procedures to promote 3 Data from Enterprise Surveys on 118 countries (http://www.enterprisesurveys.org). joint titling, as opposed to titling under the head of household. 4 Bruhn (2009). Bolivia has since seen a sustained increase in joint titles, while 5 Morrison, Raju and Sinha (2007). individual titling to women has tapered off. 6 Duflo (2003, 2005). 7 Pitt and Khandker (1998). In Vietnam there is recognition that earlier statutory retirement 8 Catalyst (2004). 9 These are economies where the law provides an affirmative answer to the ages for women result in shorter working lives and thus lower following questions: Do men and women have equal capacity by law? Do pension accruals through pension contributions. To offset this married men and married women have equal capacity by law? Do men and women have equal ownership rights over movable and immovable difference, women in Vietnam—whose statutory retirement age property? Do men and women have equal inheritance rights over movable and immovable property? Can women work the same night hours as men? is 5 years lower than men’s—receive an additional transfer of Can women work in all industries? Can pregnant and nursing mothers resources to supplement their pensions at retirement relative to work the same hours and in the same industries as men and other women? Is the statutory retirement age in the private sector equal for men and their contribution levels. In addition, the Vietnamese government women? Do men and women face the same personal income tax liability? is working to raise the female retirement age from 55 to 60. 10 Democratic Republic of Congo Family Code, Article 448. 11 Yemen Personal Status Law No. 20, Article 40. 12 United Arab Emirates Federal Law No. 8 of 1980, Articles 27–28. In 2005 India amended the Hindu Succession Act to give daugh- 13 Labour Act of Nigeria, Article 55(1). ters equal inheritance rights over joint family property. Previously, 14 Labor Code of the Russian Federation, Article 253. separate property could pass equally to male and female descen- 15 World Economic Forum (2009). dants, but joint family property or ancestral property could only 16 We do not have full data for one of the economies covered in East Asia and Pacific. pass through the male line. Agricultural land was also included 17 Universal pension 1996, administered by the Social Benefits Division, in the amended act. Before, agricultural land had largely been Department of Social Services, Ministry of Local Government. 18 Finland: Employment Contracts Act, Kyrgyz Republic: Labor Code of the exempt and was governed by a kaleidoscope of state laws, several Kyrgyz Republic, Moldova: Labour Code of the Republic of Moldova. W omen , B usiness and the L aw 2 0 1 0 11 Accessing institutions Liza lives in Cameroon and wants as education or training. In such cases, women may have fewer opportunities or be less competitive in business.4 to sell handbags. She has come up with an innovative design, women in Why this matters her community have agreed to help To determine whether women and men have the same capacity her assemble the bags and a local to act and access the business environment, Women, Business microfinance institution is willing and the Law examines the following areas of government regulation: passport rules, travel restrictions, citizenship laws, to loan her money to buy cloth and employment consent regulations, contractual abilities, property thread. The only remaining obstacle is rights, evidentiary weights, business registration procedures, tax her husband, who does not want her to policies, head of household designations and obedience require- work. Instead he wants her to stay at ments. For the purposes of this indicator, women are considered to have less capacity to act if they have fewer rights than men in home and take care of their family. So the areas examined. he has forbidden her to start a business. These areas were chosen because they affect some of the most Unfortunately for Liza, the law supports her husband and she basic interactions between women and their governments. Can must abandon her dreams of becoming an entrepreneur. Her a woman get a passport by herself? Can she travel outside her economic opportunities are limited. In Cameroon married men home without an escort? Can she confer citizenship on her can prevent their wives from running businesses if they feel it husband or children? Can she make the decision to work of her is against the interests of their marriage or children—married own volition? Can she sign a contract by herself? Can she manage women, however, cannot prevent their husbands from doing so.1 her own property or bear witness in court in the same way as a Married men are also legally designated as heads of households2 man? If the answer to any of these questions is no, women are and have the sole ability to control family assets.3 Cameroon is not considered to have the same capacity by law as men for the 1 of 42 economies covered by this report where women do not purposes of this study. Limiting a woman’s capacity by law in have the same rights, or capacity, as men to act on their own and these areas particularly constrains her economic options because access institutions. the government is the sole provider of several of these services. Around the world, men and women have different legal rights These specific areas are not the only factors that determine and obligations based on their gender, affecting their access to women’s access to economic opportunities. For example, in many government institutions, public services and even the private economies banking laws guarantee equal access to basic banking sector. In many economies a woman’s ability to function in society services, but the hours that such services are available may not is contingent on her relationship to a man—usually her husband take into account competing demands on women’s time or their or father. Sometimes wives and daughters cannot independently ability to travel without permission. In such circumstances equal access institutions and services, yet their husbands and sons access to banking can mean little. However, legal access issues generally face no such constraints. Lack of autonomy to interact are one important piece in understanding how the law affects with basic government institutions or conduct official transactions women’s business opportunities. If services and resources exist can undermine a woman’s economic potential by limiting her but women face impediments to using them, they do little to access to resources such as land or finance and services such enhance women’s economic participation. Accordingly, this 12 W omen , B usiness and the L aw 2 0 1 0 indicator focuses on both direct and indirect legal impediments to to be the household head, create asymmetric rights. Access to women’s access to institutions. entitlements such as social security and medical benefits can be tied to this designation, as can the ability to convey them. Where Direct impediments include gender differentiations in contractual women are legally prohibited from becoming household heads, abilities, property rights, evidentiary weights, business registra- they automatically lose out on rights associated with this status. If tion procedures, and employment consent requirements. The women cannot pass on such benefits to their families, it can lower relationship between gender differentiation and women’s business their total compensation and discourage employment. activities in these areas is relatively clear. Where such laws apply only to women, they make it harder for them to do business Gender-differentiated tax deductions and credits also create a and gain employment by adding extra procedures or layers of disincentive to work if women face a higher tax burden than simi- approval, such as requiring a husband’s consent to get a job or larly situated men. Where women have more limited citizenship sign a contract (figure 2.1). rights than men and cannot, for example, convey nationality to their husbands and children, entire families can be economically Indirect impediments include gender differentiations in the ability penalized. In many economies nationality is a prerequisite for to travel, head of household designations, tax policies, citizenship obtaining basic services. School enrollment, work permits, driver’s rights and obedience requirements. Here the relationship between licenses and pensions can all be tied to nationality. women’s business activities and gender differentiations is more opaque but may be just as relevant. Travel restrictions—both In Jordan, for example, all nationals are constitutionally guaran- domestic and international—constrain women’s freedom of teed free primary education. Non-nationals, however, must pay movement and may impede their ability to get to work. Head of to attend government schools. As Jordanian nationality derives household designations, where the husband is legally deemed from the father, Jordanian women married to foreign husbands Figure 2.1 Equal capacity by law is associated with more women working 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% FEMALE LABOR FORCE PARTICIPATION RATE RATIO OF FEMALE TO MALE LABOR FORCE PARTICIPATION ■ Equal capacity by law for men and women ■ Unequal capacity by law for men and women Source: Women, Business and the Law database; World Bank 2009b. Note: The female labor force participation rate is the percentage of the female population age 15–64 that is part of the workforce and refers to 2007. The differences in the figure are statistically significant at the 1% level even after controlling for income per capita. Both variables contain observations for 122 economies, with 42 where women do not have the same legal capacity by law as men. W omen , B usiness and the L aw 2 0 1 0 13 must pay to send their children to government schools—schools they themselves were able to attend for free. A woman’s ability Box 2.1. What about customary law? to gain employment is limited if she must stay home to watch her In many Sub-Saharan African economies the statutory children because she cannot afford to send them to school. legal regime—whether based on common law, civil law or religious law—is not the only one in existence. Obedience requirements—which legally require wives to obey Instead, the statutory regime exists in parallel with legal their husbands—can also limit women’s economic opportunities, rules derived from accepted practice, generally known as especially if husbands use them to stop their wives from starting customary law. businesses or getting jobs. Customary law commonly covers areas such as family For the purposes of this study, if an economy grants men and law and inheritance, property rights and local dispute women equal capacity by law in all these areas, women are resolution. Where parallel systems of customary and considered to have the same ability as men to act and access statutory law exist, women may have the same rights institutions. But if women have more limited capacity by law in as men under statutory legal regimes and more limited any one area, they are considered to have more limited ability to rights under customary ones—though the converse can access institutions. Some economies prevent women from acting also be true. on their own in many of these areas; others in 1 or 2. But for the purposes of this report, a single “no” is enough to limit a woman’s Of the 28 economies in Sub-Saharan Africa examined ability to access institutions. in this report, 19 officially recognize customary law in their constitutions, either for certain areas of legislation Two areas covered by this indicator—property ownership and tax or particular segments of their population. These 19 differentiation—are also covered by other areas of this report. economies are Benin, Botswana, Chad, the Democratic But both areas are also examined here because of their links to Republic of Congo, Côte d’Ivoire, Ethiopia, Ghana, Kenya, institutional access. Lesotho, Malawi, Namibia, Niger, Nigeria, Rwanda, South Africa, Sudan, Togo, Uganda and Zambia. While Customary law can also determine what women’s legal rights the 9 remaining economies do not explicitly recognize are, and thereby influence their ability to access institutions. customary law in their constitutions, it still plays a part Customary law is particularly important in the 28 economies within their legal framework. Accordingly, examining covered in Sub-Saharan Africa (box 2.1). It is not, however, only statutory law can lead to overestimates of equality included in this report. in areas such as capacity or property rights. But given the complexities in ascertaining widely varying oral rules Data by region of accepted practice, for the purposes of this pilot study, In Sub-Saharan Africa 21 of the 28 economies covered by this re- gender differentiation in customary law is not examined. port do not grant equal capacity under the law to women and men Recognizing the vital role that customary law plays in (table 2.1). Many of these limitations go into effect when women Sub-Saharan African women’s property rights and legal get married. In some economies married women relinquish ability to do business, measuring gender differentiation legal rights because the law grants husbands a greater role in in statutory law is only a first step in measuring gender decisionmaking within the family unit. For example, husbands are parity. the heads of households in Cameroon, the Democratic Republic of Congo, Guinea, Madagascar, Mali, Mauritania, Niger, Nigeria, 14 W omen , B usiness and the L aw 2 0 1 0 Senegal and Togo. As the head of a household, a husband can gain Table 2.1 Where do men and women not have equal capacity tax advantages or have easier access to government resources under the law ? such as land. Land titling and housing allocation programs often Region Economy are tied to head of household status. Sub-Saharan Benin, Burkina Faso, Cameroon, Congo, Dem. Rep., Africa Côte d’Ivoire, Ghana, Guinea, Kenya, Lesotho, Madagascar, Malawi, Mali, Mauritania, Niger, Nigeria, Access to government services can also be a problem for women Rwanda, Senegal, Sudan, Tanzania, Togo, Uganda who cannot confer citizenship on their children. Women in Middle East Algeria, Egypt, Arab Rep., Iran, Islamic Rep., Jordan, Cameroon, Ghana, Kenya, Lesotho, Madagascar, Malawi, Mali, & North Africa Kuwait, Lebanon, Morocco, Oman, Saudi Arabia, Syrian Arab Republic, United Arab Emirates, Yemen, Niger, Nigeria, Tanzania and Togo do not have the same ability as Rep. men to grant citizenship to their children, so their families may East Asia Indonesia, Malaysia, Philippines lose out on government benefits. In Benin, Burkina Faso and Côte & Pacific d’Ivoire tax law differentiations between men and women can South Asia Bangladesh, Nepal, Pakistan, Sri Lanka oblige women to pay higher taxes. Latin America Chile, Jamaica & Caribbean In Cameroon, Rwanda, Sudan and Togo husbands can prevent Source: Women, Business and the Law database. their wives from working and in some cases even get them fired. In the Democratic Republic of Congo wives are legally mandated can face discrimination in job and housing markets and at best to obey their husbands in general, and must get their authoriza- must obtain and constantly renew residency permits. At worst tion before entering into specific activities such as signing they face the prospect of statelessness.5 contracts, purchasing property, incorporating businesses or filing lawsuits. In Kenya and Uganda women have to take extra steps to Guardianship and consent issues in the region limit women’s get passports or register their children on their passports. autonomy and access to government services and the private sector. In the Islamic Republic of Iran men are the heads of In Namibia women have the same rights as men in all the areas households and can prevent their wives from holding jobs they of regulation listed above, so they are considered for the purposes consider incompatible with family interests or dignity.6 Kuwaiti of this report to have the same capacity to act as Namibian men can also stop their wives from working if they believe the men. This was not always the case. In 1996 Namibia passed the work negatively affects the family.7 In Saudi Arabia women need Married Persons Equality Act, equalizing the rights of spouses the approval of a guardian to travel and the presence of a guardian married under the default marital property regime. The husband’s to obtain passports.8 Married women in Oman require their right to be head of the household was eliminated, and both husbands’ consent to get passports—a requirement only recently spouses were granted equal rights to movable property. ruled unconstitutional in Kuwait.9 In the Middle East and North Africa 12 of the 13 economies Yemeni women cannot legally leave their homes without permis- studied do not grant equal capacity under the law to men and sion and are required by law to obey their husbands.10 They also women in the areas covered. Citizenship issues are particularly cannot convey their citizenship to their children and non-national common in the region, with all 12 of these economies denying husbands,11 who face additional constraints in getting residency women the ability to either grant citizenship to their children or permits.12 Such gender-differentiated laws are likely one factor to their non-national husbands. Such restrictions can result in the contributing to the limited economic access of Yemeni women— denial of government services such as housing and education for less than a quarter hold jobs. But they also face other barriers, families of mixed nationality. Non-national husbands and children including in basic infrastructure, education and healthcare. W omen , B usiness and the L aw 2 0 1 0 15 Though Morocco does not allow women to convey citizenship of Nepali mothers and non-national fathers must be born in Nepal to their non-national husbands, recent reforms have eliminated and fulfill additional requirements to become naturalized citizens. several gender-differentiated laws. In 1995 Morocco revised its India, by contrast, amended a similar provision in 1992 to grant commercial and contract law to give women the right to start citizenship to children born of Indian mothers anywhere in the businesses and get jobs without their husbands’ approval. In world. In Pakistan women cannot testify in the same way as men.15 2004 a new Family Code equalized women’s status within the In Sri Lanka a subset of married women are considered to be under family, allowing spouses to jointly manage responsibilities. And in the guardianship of their husbands and cannot make certain legal 2007 Morocco’s nationality law was amended to allow Moroccan decisions without their consent.16 women to convey nationality to their children. Of the 20 Latin American and Caribbean economies covered, only In East Asia and the Pacific the capacity of men and women Chile and Jamaica do not grant women and men the same capac- varies across economies. In China husbands and wives have ity. Under Jamaica’s Married Women’s Property Act, a court can joint decisionmaking capacity. Chinese law guarantees women order the returns on an investment made by a married woman to equal rights in all aspects of family life, and both spouses manage be paid to her husband if the investment was made with his money marital property. without his consent. The converse does not apply to investments made by a husband with his wife’s money without her consent. But in 3 of the 13 East Asian and Pacific economies covered by this Married women in Chile also have more restricted ability to control report—Indonesia, Malaysia and the Philippines—women do not their property than do married men. In contrast, Uruguay has a law have capacity by law equal to men. In Indonesia husbands are the guaranteeing women the same legal rights as men. heads of households. In this capacity they can, for example, appear in court on their wives’ behalf. Married men in Indonesia also have All the Eastern European and Central Asian and the OECD high- the right to manage their wives’ property, yet married women can- income economies studied provide the same capacity to women not buy, sell, give away or mortgage property without the written and men. consent of their husbands. They are also legally required to obey their husbands and live wherever their husbands choose.13 1 Cameroon Civil Status Registration Ordinance No. 81-02 of June 1981, Article 74, Subsection 2. Malaysia has different rules for how men and women convey 2 Cameroon Civil Code, Article 213. citizenship to their children. And in the Philippines the general 3 Cameroon Civil Code, Articles 1421 and 1428. population of women has the same rights as men, but a subset 4 Swamy (2004). 5 Palo (2009). cannot work outside the home without spousal consent.14 6 For the Islamic Republic of Iran, Articles 1105 and 1117. 7 Kuwait Personal Status Law, Article 89. Of the 5 South Asian economies in the sample, only India grants 8 http://www.moi.gov.sa/wps/portal/passports. women and men the same capacity. Women in Bangladesh, Nepal, 9 Oman Law No. 69 of 1997, Chapter 2, Article 2; Kuwait Law No. 11 of 1962. Pakistan and Sri Lanka have more limited capacity. Bangladeshi law 10 Yemen Personal Status Law No. 20, Article 40. allows women to pass their citizenship on to their children but not 11 Yemen Law No. 6 of 1990 (as amended by Law No. 24 of 2003). their non-national husbands. Similarly, despite recent revisions, 12 Yemen Executive Charter No. 47 of 1991, Article 14. citizenship law in Nepal differentiates based on gender. Foreign 13 Indonesia Civil Code, Articles 105–13. 14 Philippines Presidential Decree No. 1083, Article 36. men marrying Nepali women cannot obtain citizenship, but foreign 15 Pakistan Law of Evidence Order of 1984. women marrying Nepali men can easily do so. Further, children of 16 Thesawalamai personal law. Nepali fathers are automatically granted citizenship, while children 16 W omen , B usiness and the L aw 2 0 1 0 Using property Isabel is a newlywed in Chile who explicitly prohibiting women from owning property, several have laws restricting their ability to acquire, access, use or control it. designs jewelry and would like to open a jewelry store. To get start-up capital The situation is complicated by the fact that property rights have for the business, she wants to mortgage a degree of fluidity and dynamism not generally seen in other areas of the law. Laws affecting women’s property rights can run a house she inherited from her parents the gamut of the legal spectrum. From family codes to land titling several years before her marriage. But regulations, constitutions to personal status codes, and civil codes her husband does not want her to start to gender equality laws, women’s property rights are affected by a multiplicity of overlapping laws—some of them contradictory. a new business and refuses to mortgage Thus women’s ability to acquire, possess, manage and transfer the house for her. property can be protected or undermined by any number of legal provisions. Even though the house is Isabel’s, Chile’s default marital property regime allows husbands to administer their wives’ property in Women’s property rights are also affected by the intersection of addition to joint marital property. As far as the bank is concerned, statutory and customary law, which can create confusion about it is dealing with her husband’s property—not Isabel’s—and what property rights women possess. The disharmony in the without her husband’s permission the house cannot be mortgaged formal legal system, coupled with the mix of legal frameworks, or sold. The only legal way for Isabel to get around her husband’s can lead to inequitable outcomes for women. objections is to take him to court—a protracted process with no Marital status and marital property regimes can also determine guarantee of success. Rather than subjecting her marriage to a woman’s property rights, both during her marriage and at its the strain of litigation, Isabel has decided not to start her own dissolution.5 In some economies married women have fewer prop- business. erty rights than single women, while in others the determinative Research has found strong links between property rights, access factor is the type of marital property regime a woman is married to finance and business productivity.1 In particular, women’s under. For the purposes of this report, a woman’s property rights access to land has been linked to gains in family welfare and in marriage are based on the default marital property regime. The children’s health. Property rights are even more essential in low- 2 implications of the division of property upon divorce are beyond income economies, where women are more likely to work in fam- the scope of this report. ily businesses and their income is more likely to be determined by Women can acquire property in a variety of ways, including how much property they own.3 Though it is difficult to measure through purchase, inheritance, marriage and government policy— the global gender asset gap, several studies document significant both through land reform and joint titling efforts. In Vietnam, regional and local gender asset gaps in property ownership.4 where most land is registered to men, women’s lack of collateral While outright legal restrictions on women’s ability to own prop- can limit their ability to secure credit. But a movement toward erty are increasingly rare under formal legal systems, constraints joint land titling is helping bring about legally enforceable property on their ability to acquire, control and effectively use property rights for women. Vietnam is an outlier in this respect; its 2003 remain common. Such restrictions are often tied to marital Land Law established that land use rights certificates issued to property regimes, as with Isabel’s case in Chile. Thus, although married couples include the names of both spouses. Previously none of the economies in the sample used in this report have laws such certificates generally used only the husband’s name. In 2009 W omen , B usiness A nd the L aw 2 0 1 0 17 the Vietnamese government passed a decree on the issuance of Owning property certificates for land use rights, housing and other immovable as- Among the 28 Sub-Saharan economies in the sample, Cameroon, sets. The original circular for this decree called for one name to be the Democratic Republic of Congo, Mauritania and Togo have registered as the household representative on these certificates,6 laws that explicitly differentiate between the property rights of but was amended to include the names of both spouses. men and women (table 3.1). In Cameroon and the Democratic Republic of Congo husbands have administrative rights over Inheritance is also an important avenue through which women property and wives cannot conduct legal transactions related to gain access to property. When someone dies without leaving a property without their husbands’ approval.7 Under Mauritania’s will, intestacy law stipulates that their property passes to certain Personal Status Code, married women cannot give away more heirs, including surviving spouses and children. The amounts and than one-third of their personal property without their husbands’ recipients of such property are predetermined by statute. Women, consent.8 Togo’s Family Code gives husbands administrative rights Business and the Law examines intestacy issues from the perspec- over community property.9 tive of the recipient of inheritance. Among the 13 economies studied in East Asia and the Pacific, Laws protecting a woman’s intestate inheritance and ownership Indonesia and the Philippines have laws restricting women’s rights rights improve her ability to look after herself, earn income (figure to own property. Indonesia’s Civil Code stipulates that husbands 3.1) and provide a safety net in case of widowhood or divorce. This manage their wives’ personal assets.10 In the Philippines a subset chapter examines whether women and men have the same legal ownership and inheritance rights over property. Figure 3.1 Equal rights in property use are associated with a higher percentage of women in the workforce INHERITANCE RIGHTS OWNERSHIP RIGHTS 80% 70% 60% % OF ECONOMIES 50% 40% 30% 20% 10% 0% FEMALE LABOR FORCE RATIO OF FEMALE TO MALE FEMALE LABOR FORCE RATIO OF FEMALE TO MALE PARTICIPATION RATE LABOR FORCE PARTICIPATION PARTICIPATION RATE LABOR FORCE PARTICIPATION ■ Economies with equal property rights ■ Economies with unequal property rights Source: Women, Business and the Law database; World Bank 2009b. Note: The female labor force participation rate is the percentage of the female population age 15–64 that is part of the workforce and refers to 2007. The differences in the figure on inheritance rights are statistically significant at the 1% level even after controlling for income per capita. Both variables contain observations for 117 economies, with 32 where women do not have the same inheritance rights as men and 10 where women have different property rights. 18 W omen , B usiness and the L aw 2 0 1 0 Table 3.1 Where do women not have the same property Most economies in the Middle East and North Africa have ownership rights? personal status codes delineating separate rights and responsibili- Region Economy ties for spouses. Married women, for example, control their own Sub-Saharan Cameroon, Congo, Dem. Rep., Mauritania, Togo property independently.12 A standard provision to this effect Africa comes from the Civil Code of the Islamic Republic of Iran, which East Asia Indonesia, Philippines states that, “The wife can independently do what she likes with & Pacific her own property.”13 Married men, however, are required to pay Latin America Chile, Jamaica & Caribbean the cost of maintaining their wives.14 The reasoning behind such South Asia Nepal, Sri Lanka provisions is that property rights are viewed as a whole. Thus, Source: Women, Business and the Law database. while men inherit larger shares of property than do women, women have greater control over what they do have. of women cannot acquire certain types of property without the In Eastern Europe and Central Asia and the OECD high-income consent of their husbands.11 group none of the economies in the sample have legislation differentiating the property rights of men and women. Of the 20 Latin American and Caribbean economies in the sample, only Chile and Jamaica have laws that explicitly dif- Inheriting property ferentiate property rights based on gender. Chile’s default marital property regime of conjugal partnership gives husbands In the Middle East and North Africa 12 of the 13 economies administrative rights over joint marital property as well as their studied have gender-differentiated inheritance rights, with male wives’ separate property. But in recent years Chile has reformed descendants receiving larger shares than similarly situated female its property laws, allowing married couples to choose their marital descendants (table 3.2). property regime. A regime of separate property ownership keeps all property and earnings separate, allowing each spouse to keep Of the 28 Sub-Saharan economies in the sample, 11 differentiate and control what is theirs. And in 1994 a regime of shared earn- between women and men in their inheritance laws. In Togo ings was established, giving each spouse control over assets they women can only use statutory inheritance law if their husbands bring into the marriage and treating all property acquired during renounce customary inheritance law in their lifetimes. In Guinea, the marriage as community property. Still, the conjugal partner- Malawi, Nigeria and Zambia the inheritance rights of widows ship regime is the default governing all couples unless they opt differ from those of widowers, with widows generally only entitled for 1 of the alternatives at the time of marriage. At the same time, to usufruct rights. But in Malawi, Nigeria and Zambia widows working Chilean women have long had sole control over their also lose these usage rights if they remarry, while widowers do earnings. As discussed in the previous chapter, married women in not. Inheritance law is also differentiated by gender in Kenya, Jamaica have a restricted ability to control investment profits. Mauritania, Mali, Senegal, Sudan and Tanzania. Of the 5 South Asian economies in the sample, Nepal and Sri Of the 5 economies studied in South Asia, all have some form Lanka have laws limiting the property rights of women. In Nepal of gender differentiation in their inheritance laws. In Bangladesh, land tenancy rights are more limited for women, while in Sri Lanka India, Pakistan and Sri Lanka inheritance law is differentiated a subset of married women cannot sell, transfer or give away their for certain subsets of women. In Nepal recent reforms have property without the written consent of their husbands. given women greater equality in inheritance, but gender-based differences remain. For example, the inheritance rights of married W omen , B usiness and the L aw 2 0 1 0 19 Table 3.2 Where do women not have the same inheritance 1 Sabarwal and Terrell (2008); Cull and Xu (2005); Johnson, McMillan and rights? Woodruff (2002). Region Economy 2 Allendorf (2007). 3 Mammen and Paxson (2000). Middle East Algeria, Egypt, Arab Rep., Iran, Islamic Rep., Jordan, & North Africa Kuwait, Lebanon, Morocco, Oman, Saudi Arabia, 4 Deere and León (2003); Agarwal (1994). Syrian Arab Republic, United Arab Emirates, Yemen, 5 Deere and León (2001). Rep. 6 World Bank (2010). Sub-Saharan Guinea, Kenya, Malawi, Mali, Mauritania, Nigeria, 7 Cameroon Civil Code; Democratic Republic of Congo Family Code. Africa Senegal, Sudan, Tanzania, Togo, Zambia 8 Mauritania Personal Status Code, Article 58. 9 Togo Code of Persons and Family, Title VIII. South Asia Bangladesh, India, Nepal, Pakistan, Sri Lanka 10 Indonesia Civil Code, Article 105. East Asia Indonesia, Malaysia, Philippines, Singapore 11 Philippines Presidential Decree No. 1083, Article 36. & Pacific 12 In many countries in the Middle East and North Africa, the concept of Source: Women, Business and the Law database. mahr works as a safeguard for married women’s property rights. Mahr is an obligatory gift of money or property given by the groom to the bride as part of the marriage contract. It becomes the exclusive property of the bride, and no other person has any legal right to it. The mahr is either daughters differ from those of single daughters, while no distinc- given to the bride at the time the marriage or after a specified duration of tions are made between married and unmarried sons. time (the amount of which is stipulated in the marriage contract). If the mahr has not been paid at the time of divorce or widowhood, it becomes due immediately and receives precedence over other financial obligations Among the 13 economies covered in East Asia and the Pacific, 13 The Civil Code of the Islamic Republic of Iran, Article 1118. Indonesia, Malaysia, the Philippines and Singapore have some 14 For the Islamic Republic of Iran, Civil Code Articles 1106–07. form of gender-differentiated inheritance law for certain subsets of women. No gender-differentiated inheritance laws were found in Eastern Europe and Central Asia, Latin America and the Caribbean or OECD high-income economies. 20 W omen , B usiness and the L aw 2 0 1 0 Getting a job Hania is from Jordan and cannot Every economy has labor regulations that apply only to women. The most common are laws pertaining to maternity. All the find a job. She wants to work at a economies covered by this report have maternity leave regula- shopping mall to pay for her university tions. Other areas of gender-specific labor regulation include education, but women are prohibited working hour and industry restrictions and retirement ages. from working at night. Hania is not Gender-specific provisions can vary in their impact on opportuni- ties and outcomes for women. In Taiwan (China), for example, alone: only 16% of women age 15–64 working hour restrictions were found to decrease the number of participate in the Jordanian labor hours women work, but maternity benefits increased women’s force, compared with nearly 75% of labor force participation.2 Research covering 40 countries sug- gests that women may pursue entrepreneurship not because of Jordanian men in the same age group. innovative business ideas but for lack of job opportunities due to This is the lowest percentage of female restrictive regulations.3 labor force participation among all the economies covered by Women, Business Working hour and industry restrictions and the Law. Restrictions on women’s working hours or industries have often been introduced as protective measures, designed to take into ac- These data may be partly explained by Jordan’s legal restrictions count the health of pregnant women, nursing mothers or women on women’s employment. In addition to restrictions on night engaged in potentially hazardous jobs. For example, working work, women are prohibited from working in certain industries. at night can jeopardize the safety of female workers who must Women are also required to retire 5 years earlier than men, which commute to and from work at times deemed unsafe for women. can hurt their career prospects and retirement income. Pregnant On the other hand, measures limiting women’s work to daytime women are entitled to 10 weeks of paid maternity leave, but hours, or to a subset of industries, may also limit their employ- all cash benefits come from women’s employers. Men are not ment options—driving employers to hire only men for jobs that entitled to paternity leave, paid or unpaid—so employers may be women might otherwise choose (figure 4.1). This report does not more likely to hire men. pass judgment on the desire to protect women; it simply docu- It is probably easier for Katrín, who is from Iceland, to find a job ments restrictions that may limit women’s employment options to pay for her university education. In choosing a job, she will and opportunities. It is hoped that this effort will inform further not be limited by restrictions on working hours or industries. In research on the types of protections that actually protect women, addition, Icelandic women are entitled to 90 days of maternity rather than inadvertently harm them, in different circumstances. leave paid for by the government. Icelandic parents can also split Industry restrictions may have more or less of an impact on up to 180 days of additional government-paid parental leave.1 women’s employment once women’s work preferences are Furthermore, both men and women are expected to retire at 67. taken into account. Even without industry restrictions, it may be Thus, for employers the cost of hiring women and men is roughly that few women would choose to work in mines or engage in equivalent. About 83% of Icelandic women between 15 and 64 underground labor. Coverage of the share of the labor force that are in the labor force, compared with 89% of men in the same age women account for in such restricted industries is beyond the group. Egalitarian treatment in labor regulation is likely one factor scope of this report. Any industry restrictions are noted as such contributing to this outcome. W omen , B usiness A nd the L aw 2 0 1 0 21 because these still limit the range of employment options open workers. In Mali women face multiple restrictions when seeking to women—regardless of whether and how often these options employment. They are forbidden, for example, from working in would be exercised. certain printing jobs and for delivery services that use tricycles.4 But 12 Sub-Saharan economies, including Botswana and South Among the 13 Middle Eastern and North African economies Africa, impose no working time or industry restrictions on women. covered, only Israel imposes no working time or industry restric- tions on women. In Lebanon women cannot work in 19 industries, Gender-based restriction on working hours and industries are also including meat processing. In Oman women are not allowed to common in Eastern Europe and Central Asia. Of the 23 economies work between 7:00 pm and 6:00 am. Such restrictions effectively covered, 8 have such restrictions. The most common industry- limit women’s options for working in stores with night hours or in related restriction in the region limits women from working bakeries or security firms. underground or underwater. But few other industries are restricted to women, and even underground or underwater work is permit- Sub-Saharan economies often impose restrictions on women’s ted if the woman is a manager or performing activities related to working hours and industries, with 9 of the 28 economies in healthcare or social protection in most of those economies. Only the sample imposing working hour restrictions on women and 4 of the economies covered in the region impose working hour 15 limiting the industries where women can work (table 4.1). In restrictions on women. addition, 18 economies place restrictions on pregnant or nursing Figure 4.1 Equal rules on working hours and industries are associated with more women in the workforce WORKING HOUR RESTRICTIONS INDUSTRY RESTRICTIONS 80% 70% 60% % OF ECONOMIES 50% 40% 30% 20% 10% 0% FEMALE LABOR FORCE RATIO OF FEMALE TO MALE FEMALE LABOR FORCE RATIO OF FEMALE TO MALE PARTICIPATION RATE LABOR FORCE PARTICIPATION PARTICIPATION RATE LABOR FORCE PARTICIPATION ■ Equal ■ Unequal Source: Women, Business and the Law database; World Bank 2009b. Note: The female labor force participation rate is the percentage of the female population age 15–64 that is part of the workforce and refers to 2007. The differences in the figure are statistically significant at the 1% level even after controlling for income per capita. Unequal means that men and women have different restrictions on working hours and industries. Equal means that restrictions are the same for men and women. 22 W omen , B usiness and the L aw 2 0 1 0 Table 4.1 Where are women restricted in working hours and industries? Region Economies where women cannot work the same Economies where women cannot work in all industries night hours as men Middle East Algeria, Egypt, Arab Rep., Jordan, Kuwait, Oman, Egypt, Arab Rep., Iran, Islamic Rep., Jordan, Kuwait, Lebanon, Morocco, & North Africa Saudi Arabia, Syrian Arab Republic, United Arab Oman, Saudi Arabia, Syrian Arab Republic, United Arab Emirates, Emirates, Yemen, Rep. Yemen, Rep. Sub-Saharan Africa Cameroon, Chad, Congo, Dem Rep., Madagascar, Benin, Cameroon, Chad, Congo, Dem. Rep., Côte d’Ivoire, Ethiopia, Mali, Mauritania, Nigeria, Senegal, Sudan Guinea, Kenya, Lesotho, Mali, Mauritania, Niger, Nigeria, Senegal, Sudan Eastern Europe Montenegro, Slovenia, Turkey, Ukraine Bosnia and Herzegovina, Montenegro, Russian Federation, Serbia, & Central Asia Slovenia, Turkey, Ukraine, Uzbekistan East Asia Papua New Guinea, Philippines China, Malaysia, Mongolia, Papua New Guinea, Thailand, Vietnam & Pacific South Asia Bangladesh, Nepal, Pakistan, Sri Lanka India, Pakistan Latin America Costa Rica, Jamaica Bolivia, Colombia, Ecuador, Guatemala, Jamaica, Panama & Caribbean High income OECD None Belgium Source: Women, Business and the Law database. None of the 5 South Asian economies covered has working hour Parental benefits restrictions for pregnant or nursing women. But 4 have other All 128 economies covered by Women, Business and the Law working hour restrictions for women. Only India and Pakistan provide maternity leave. But parental benefits vary considerably— restricts work in certain industries. Women in Bangladesh cannot in number of leave days, the percentage of leave that is paid and work in manufacturing between 8:00 pm and 7:00 am, and in who pays for it. Legally mandated paid maternity leave ranges Pakistan between 7:00 pm and 6:00 am. In Sri Lanka women from 0 days in the United States to 365 days in Slovenia (along cannot work at night after 11:00 pm. with 6 other economies), with the government paying 100% of wages during the leave. Slovenia has no unpaid maternity leave, Working hour restrictions are less common in East Asia and the while U.S. mothers can take up to 84 days of unpaid leave. Pacific and Latin America and the Caribbean. Costa Rica restricts women from working between 7:00 pm and 6:00 am, and Sixty-three economies provide paternity leave, ranging from 1 day Jamaica from between 10:00 pm and 5:00 am. In both East Asia in Saudi Arabia to up to 3 years of optional paternity or parental and the Pacific and Latin America and the Caribbean, industry leave in Croatia, the Czech Republic, Estonia, Finland, Germany, restrictions are fairly common. Women in Vietnam are restricted the Kyrgyz Republic, Moldova, Montenegro, the Slovak Republic, from working underground or underwater, while women in Spain and Ukraine. Forty-four provide monetary compensation to Jamaica and Ecuador are prohibited from engaging in dangerous fathers opting to take paternity or parental leave. or unhealthy work in industries defined by the governments. Parental leave is available to 1 or both parents, and they can often None of the OECD high-income economies imposes working split the number of days. For example, in Croatia, after maternity hour restrictions and only Belgium restricts the industries where leave expires, 1 parent has the right not to work until the child women can work—Belgian law prohibits women from working in is 3. During this time the employment rights and obligations mines and underground unless they work as mining engineers. of the nonworking parent are suspended, but his or her rights W omen , B usiness and the L aw 2 0 1 0 23 to healthcare, health insurance, pension benefits and disability covered. Furthermore, more than two-thirds of maternity benefits insurance are maintained. are on average paid by government. In Albania, Bosnia and Herzegovina, Croatia, Montenegro, Serbia and Slovenia women Parental and paternity leave can increase parity between the sexes are entitled to 1 year of paid maternity leave. Except in Albania, by enabling more equitable division of childrearing responsibilities 100% of salary is paid during that year, with government covering and ensuring that women have the same opportunities for career the cost in most cases. Latvia, Poland and Turkey offer the short- advancement. In Germany, after reform increased parental leave est paid maternity leave in the region, at 112 days and covered at by 2 additional months if both parents take it, women’s employ- least partially by government. ment increased.5 Other economies that encourage fathers to take parental leave include Finland (which provides 2 additional weeks OECD high-income economies offer the second longest parental of leave if a father takes at least 2 weeks), Sweden (which in 2008 leave benefits by region. Paid maternity leave ranges from 0 days instituted financial benefits for spouses who share parental leave), in Australia and the United States to 39 paid weeks and 13 unpaid and Portugal, which pays full salaries during the first 2 weeks of weeks in the United Kingdom. Only 2 OECD economies—Swit- parental leave—but only if they are taken by the father. 6 zerland and the United States—do not mandate paternity leave. In Japan 1 parent must take all of the family’s parental leave, which Among regions, Eastern Europe and Central Asia has the most in practice reduces fathers’ incentive to take leave.7 In 23 of the 26 comprehensive parental benefits (figure 4.2). Of the 23 econo- economies studied in the region, government pays at least part mies studied, 17 provide paternity benefits, and average paid and of the benefits. A few have extensive parental and unpaid leave. unpaid maternity leave are among the highest in all the economies Figure 4.2 Average maternity leave by region 600 500 400 DAYS 300 200 100 0 EASTERN HIGH LATIN SUB-SAHARAN EAST ASIA SOUTH ASIA MIDDLE EAST & EUROPE & INCOME AMERICA & AFRICA & PACIFIC NORTH AFRICA CENTRAL ASIA OECD CARIBBEAN ■ Paid ■ Unpaid Source: Women, Business and the Law database. 24 W omen , B usiness and the L aw 2 0 1 0 In Finland, after 105 days of paid maternity leave, the mother—or, In Sub-Saharan Africa paid maternity leave ranges from 56 days with her consent, the father—is entitled to 158 days of paid in Angola, Malawi and Sudan to 112 days in South Africa. Unpaid parental leave. This leave can be split into 2 parts, each of which maternity leave is rare in the region, available only in Ethiopia, must be at least 12 days. After paid parental leave is exhausted, Guinea, Lesotho and Uganda. In about 40% of the region’s econo- parents can take additional leave, with full employment security, mies, maternity benefits are paid solely by employers. In another to care for a child under 3. The only limitation is that both parents 40% of governments are responsible for maternity benefits. In cannot take parental leave at the same time. Employers in other Cameroon, for instance, during the 14 weeks of maternity leave regions are generally not required to provide employees with the employment contract is suspended and the mother’s salary parental leave; this only occurs in some Eastern European, Central is paid by the government. Kenya, Mali, South Africa, Tanzania Asian and OECD high-income economies. and Uganda are the only Sub-Saharan economies that mandate paternity leave, which ranges from 3–14 days. In South Asia employers pay for all maternity leave (figure 4.3). There is no option for unpaid maternity leave or for paternity In Latin America and the Caribbean, Jamaica offers the least paid leave. In Bangladesh maternity leave is 112 days, in India, Pakistan maternity leave (56 days) while Chile and Venezuela, RB offer and Sri Lanka it is 84 days and in Nepal it is 52 days. the most (126 days). In more than two-thirds of the economies covered, women receive their full salaries while on maternity leave. Figure 4.3 Source of maternity leave payments by region PERCENTAGE OF SALARIES PAID 100% 79% 96% 78% 91% 89% 100% 83% % OF ECONOMIES WITHIN THE REGION 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% EAST ASIA EASTERN HIGH LATIN MIDDLE EAST & SOUTH ASIA SUB-SAHARAN & PACIFIC EUROPE & INCOME AMERICA & NORTH AFRICA AFRICA CENTRAL ASIA OECD CARIBBEAN ■ Employer ■ Government ■ Employer and Government Source: Women, Business and the Law database. Note: All the cases where the employer and the government share the cost are classified as “Employer and Government” regard- less of who pays more. The numbers on top of the bars are the average percentage of salary paid during maternity leave. These averages do not include cases where a fixed allowance is paid. W omen , B usiness and the L aw 2 0 1 0 25 Only Jamaica and Puerto Rico offer unpaid maternity leave. Almost pension benefits and retirement savings.8 This issue is especially half of the economies in the region mandate paternity leave. salient to the employment of women because of their longer life expectancies. Further, early retirement for women may result in In East Asia and the Pacific government funding of maternity leave women not being promoted to senior management positions— is the exception, not the rule. Only Mongolia, the Philippines and providing men with better career promotion opportunities.9 Vietnam have government-paid maternity leave. Paid maternity leave ranges from 45 days in Thailand to 120 days in Mongolia Every region has some economies where women are expected to and Vietnam. Only Cambodia, Indonesia, Philippines and Taiwan retire earlier than men (figure 4.4). In many economies women (China) require paternity leave. can choose to continue working after the statutory retirement age. But in 57 of the 128 economies covered by Women, Business and In the Middle East and North Africa paid maternity leave ranges the Law, women are legally expected to retire earlier than men. from 42 days in Oman to 98 days in Algeria and Morocco. The Islamic Republic of Iran has the biggest gap in retirement Government-funded maternity leave and mandated paternity ages: 65 for men and 55 for women. Nowhere are men required to leave are also less common in the region. retire earlier than women. Of the 23 economies covered in Eastern Europe and Central Asia, only Bosnia and Herzegovina and Retirement ages Slovenia have the same retirement ages for women and men. While differential retirement ages may in some cases have been In the Middle East and North Africa around one-third of the motivated by protective instincts, having different retirement ages economies have the same retirement ages. In Latin America and for men and women can create disparities in lifetime earnings, Figure 4.4 Average statutory retirement age in the private sector by region 66 64 62 60 AGE 58 56 54 52 50 SOUTH ASIA SUB-SAHARAN EAST ASIA MIDDLE EAST & EASTERN LATIN HIGH AFRICA & PACIFIC NORTH AFRICA EUROPE & AMERICA & INCOME CENTRAL ASIA CARIBBEAN OECD ■ Men ■ Women Source: Women, Business and the Law database. 26 W omen , B usiness and the L aw 2 0 1 0 the Caribbean, half. In South Asia, three-fifths. And in East Asia and the Pacific and the OECD high-income economies, two-thirds. Sub-Saharan Africa, with the same retirement ages for three- quarters of the economies in its sample, has the highest share. Some emerging economies recognize that earlier statutory retirement ages for women result in shorter working lives and thus lower pension accruals through pension contributions. To offset this difference, in Vietnam—where the statutory retirement age is 5 years older for men—women receive additional resources to supplement their pensions at retirement. The Vietnamese govern- ment is working to raise the female retirement age from 55 to 60, enabling women to retire at the same age as men. 1 Iceland Act No. 95/2000 on Maternity/Paternity Leave and Parental Leave. 2 Zveglich and Rodgers (2003). 3 Ardagna and Lusardi (2008, 2009). 4 Mali Labor Code, Article D-189. 5 Kluve and Tamm (2009). 6 Ray, Gomick and Schmitt (2009). 7 Ray, Gomick and Schmitt (2009). 8 Levine, Mitchell and Phillips (1999). 9 Scott (2002). W omen , B usiness and the L aw 2 0 1 0 27 Dealing with taxes Cecile is a lawyer in Côte d’Ivoire. She of single mothers.3 A similar tax credit in France also lowered married women’s participation in the workforce.4 recently reentered the labor market. Her family—consisting of her husband But tax rules can also encourage women to participate in the labor and their 2 children—depends entirely force. For instance, in Canada a 1988 federal tax reform lowered the marginal tax rate for secondary earners (that is, the spouse earning on her income because her husband less). This reduction in marginal tax rates was more pronounced lost his job last year. Cecile earned in high-income families due to the progressivity of the tax system. the same amount this year that her Thus the reform significantly increased labor force participation among married women whose husbands earn high incomes.5 husband earned last year. Cecile was shocked when she filed her tax returns Direct tax differentiation for the year. She expected to pay the In the vast majority of economies in the sample, men and women same amount that her husband paid earning the same income face the same liabilities when filing last year, yet her taxes are more than 5 personal income tax returns. Thus, when women earn the same income and have the same family characteristics as men, their times what he paid even though their tax liability is usually the same. But in 7 of the 128 economies family conditions have not changed. covered by Women, Business and the Law, tax law differentiates between women and men. In these cases, despite identical family Last year her husband received 2.5 times the deduction for depen- circumstances, men or women benefit more from differential tax dents that Cecile is entitled to this year simply because of his credits or deductions. gender. Côte d’Ivoire’s personal income tax system is progressive. As a result the higher deduction pushed Cecile’s husband into In addition to Côte d’Ivoire, 3 other economies impose higher tax a lower tax bracket. Due to the progressivity of the tax system, burdens on working women. In Lebanon and Burkina Faso men the ratio of Cecile’s tax liability to her husband’s tax liability will whose wives are not employed receive an extra deduction, while vary depending on their incomes. This ratio may not always be as women whose husbands are not employed do not. In Indonesia high as 5; but Cecile’s tax burden will always be higher than her a married woman can only claim a tax relief for herself and her husband’s for the same income. husband and dependants if she can prove that her husband has no income—a difficult evidentiary standard to meet. Yet men are Personal income tax liability can affect workers’ decisions about automatically entitled to claim the tax relief without having to how much or whether to work. Women, particularly married prove that their wives do not work. women, are more affected by income tax rules.1 For instance, the earned income tax credit in the United States, which provides On the other hand, in some economies women receive additional extra income to low-income families with children, has been tax credits that reduce their taxable income. In Israel female found to reduce married women’s participation in the job market.2 taxpayers are granted 2.75 tax credit points a month to offset their If married women work, their families are more likely to earn tax base, while male taxpayers are granted only 2.25. As a result an income above the threshold—making them ineligible for the women pay lower taxes on the same amount of income. In the credit. At the same time, the system has improved the welfare Republic of Korea and Singapore women are entitled to additional standard deductions that are unavailable to men. 28 W omen , B usiness and the L aw 2 0 1 0 Indirect tax differentiation Tax regimes are complex because it is impossible to implement Although the tax law is the same for men and women in most the optimal personal income tax system—one that follows both economies, labor force participation by women—particularly the principle of progressivity and the principle of equal taxation married women—is more likely to change in response to changes for equal income. Progressivity implies that higher-income in tax rules than is labor force participation by men. Therefore 6 families pay a higher percentage of their income in taxes. Equal in many economies the tax law differentiates between men and taxation for equal income implies that families with the same total women indirectly because female labor force participation is more income pay the same tax regardless of family composition. This sensitive to tax rates. is compatible with a flat tax system, where there is only 1 tax rate no matter the income. But it is incompatible with a progressive tax Women, Business and the Law measures indirect tax differentiation system, where tax rates differ for different income levels. by comparing 2 families with the same total income. In 1 family the income is earned entirely by 1 spouse, while in the other the The incompatibility of these 2 principles is at the heart of the income is earned equally by both spouses. A tax regime that favors dealing with taxes indicator. In many economies with progressive equal distribution of income across spouses is more likely to favor tax systems, families whose income is earned entirely by 1 spouse women because women are less likely to have a job. On average, face higher tax burdens than families whose income is earned only 75 women have a job for every 100 men that have one in the equally by both spouses even though the total income is the 128 economies covered by Women, Business and the Law. same. For that reason Women, Business and the Law calculates Figure 5.1 Who pays more taxes—families with 1 wage earner or 2? 700% 600% TAX LIABILITY RATIO 500% 400% 300% 200% 100% 0% EAST ASIA EASTERN HIGH LATIN MIDDLE EAST & SOUTH ASIA SUB-SAHARAN & PACIFIC EUROPE & INCOME AMERICA & NORTH AFRICA AFRICA CENTRAL ASIA OECD CARIBBEAN ■ Option 1 ■ Option 2 Source: Women, Business and the Law database. Note: The bars represent the regional averages for the tax liability of a single wage earner family as a percentage of the tax liability of a double wage earner family where both adults contribute equally to the income. Under option 1 the income level for both families is 6 times income per capita. Under option 2 the income level is set at twice 110% of the lower limit of the 2nd highest tax bracket, plus tax relief. W omen , B usiness and the L aw 2 0 1 0 29 the ratio of tax liabilities for these 2 types of families for 2 income their tax liability is much higher. But when the income based on tax levels. In option 1 family income is 6 times income per capita, brackets is used (option 2), the ratio drops to 125%. Option 2 also while in option 2 family income is twice 110% of the lower limit brings the Sub-Saharan average more in line with other regions. of the 2 highest tax bracket, plus tax relief to ensure the income nd is high enough to be taxable. Joint filing of taxes—allowed in 32 None of the 12 economies studied in East Asia and the Pacific of the 115 economies for which information is available—can also imposes the same tax liability on families with 1 wage earner or 2. affect the tax liability ratio. Ratios between the tax liabilities of single and double wage earner families are high in China (421%) and Singapore (478%). In both The data in figure 5.1 should be interpreted as follows. A ratio cases tax brackets encompass narrow income ranges, causing above 100% implies that tax law favors a more equal income single wage earner families to pay more than 4 times the taxes distribution within households, because the tax liability of a family paid by double wage earner families. with 1 wage earner is higher than that of a family with 2. This is the most common case due to the progressivity of tax rates in In South Asia 4 of the 5 economies studied (Bangladesh, India, most economies. A ratio of exactly 100% implies that tax law is Nepal and Pakistan) have no personal tax liability for income neutral in terms of income distribution within households. This under option 1. When income is increased, families with 1 wage case applies mainly to flat tax regimes. earner face higher taxes than families with 2 in all 5 economies. Many Eastern European economies have flat tax systems that tax In Latin America and the Caribbean half the economies in the everyone at the same rate regardless of income. Such systems can sample impose no tax liability on the sample families under option be found in Albania, Azerbaijan, Bulgaria and Georgia, among oth- 1 because income is below the taxable threshold. Elsewhere in the ers. This system partly explains the low average ratios in Eastern region, the difference in tax liabilities is small except in Peru and Europe and Central Asia (figure 5.1). Uruguay, where the tax liability of the single wage earner family is twice that of the double wage earner family. But when the higher Of the 23 economies studied in Sub-Saharan Africa, only Togo income defined in option 2 is used, differences in tax liabilities imposes the same tax liabilities on families with 1 wage earner increase significantly. or 2. Indeed, among regions Sub-Saharan Africa has the largest differences between the tax liabilities of families in which husbands Among the 26 high-income OECD economies in the sample, the earn all income and families in which income is earned by both difference in tax liabilities for the 2 types of families is generally spouses (when calculated using family income as 6 times income small. Among the 12 economies from the Middle East and North per capita). This difference is due to the large variations in tax rates Africa, Kuwait, Oman, Saudi Arabia and the United Arab Emirates for different income tax brackets in Sub-Saharan Africa. In most do not tax personal income. Algeria is the only economy in the cases the taxpayer in a single wage earner family is in a higher region where income taxes are the same for single and double wage income bracket than the taxpayers in a double wage earner family, earner families. resulting in a much higher tax liability for the former. 1 Eissa (1995). In Uganda there is a 7,507% difference between the tax liabilities 2 Eissa and Hoynes (2004). of the 2 types of families under option 1. In this case the standard 3 Eissa, Kleven and Kreiner (2008). reliefs that practically offset the tax base (and so the income 4 Stancanelli (2008). 5 Crossley and Jeon (2007). subject to the tax rate) for other types of families are not large 6 Jaumotte (2003) and LaLumia (2008). enough to have the same effect on single wage earner families, so 30 W omen , B usiness and the L aw 2 0 1 0 Building credit Maria, who is from Guatemala, took a grow. In a 2004 survey of female Bosnian entrepreneurs, 54% reported that obstacles prevented them from accessing formal small loan from a local microfinance credit.1 These obstacles included lack of property registered in institution to start a business. She their names, traditional views about a woman’s role in the home repaid the original loan and took out and women’s tendency to be in lower-profit industries considered another. As her business grew, Maria higher risks by banks. Another study in Eastern Europe and Central Asia found that businesses run by women are less likely returned to the microfinance institution to obtain bank loans than businesses managed by men.2 In Italy for additional financing. She was women pay more for overdraft facilities than do men, yet there a model borrower, always repaying is no evidence that women are a greater risk.3 Indeed, women around the world usually start their businesses with lower levels her loans on time. Eventually Maria of financial capital than men do.4 was able to graduate to conventional financing. With the advent of microfinance institutions in the 1970s, poor women in some parts of the world were able to access credit for the first time. By 2006 more than 3,330 microfinance institu- Maria benefits from the fact that credit bureaus in Guatemala tions reached 133 million clients—93 million of them among the collect and distribute information from microfinance institutions. poorest groups when they took their first loans, and 85% of the Her history of repaying loans on time will help her get a loan poorest were women.5 from a conventional bank. Because Guatemala does not have a minimum loan size for inclusion in its credit bureaus, Maria will Table 6.1 shows data from a sample of microfinance institu- not be excluded from the database. tions that voluntarily report to 2 major sources of information: Microfinance Information Exchange and Microcredit Summit Access to finance is an important constraint for women-owned Campaign, complemented by an inventory of microfinance businesses, which for a variety of reasons have less access to institutions in Latin America and the Caribbean. Global numbers traditional financial services and as a result are less likely to Table 6.1 Microfinance borrowers by region Region Number of Active Borrowers Number of Women Borrowers Percent Women Borrowers East Asia & Pacific 10,164,881 5,157,965 51% Eastern Europe & Central Asia 1,809,281 811,421 45% Latin America & Carribean 10,287,074 6,519,107 63% Middle East & North Africa 2,252,225 1,302,458 58% South Asia 35,749,873 33,395,771 93% Sub-Saharan Africa 6,439,231 3,648,692 57% Total 66,702,565 50,835,414 76% Source:Mix Market database. Note: The data presented in the table above is available at http://www.mixmarket.org/mfi/indicators. The number of active borrowers includes men, women and institutional borrowers. Only microfinance institutions that provide sex disaggregated data are included in these calculations. Those microfinance institutions represent 89% of the total number of active borrowers within the Mix Market database. W omen , B usiness A nd the L aw 2 0 1 0 31 of microfinance borrowers are probably much higher than the from credit bureaus and registries that collect and distribute data shown in the table. In 2007 microloans benefited about 500 microfinance data. Having a record of their loans and repayments million of the world’s poorest people when all family members allows women to graduate to larger loans from banks and other (not just borrowers) are taken into account. 6 financial institutions. This report focuses on 2 practices related to accessing credit that There are many facets to the challenge of accessing finance. may benefit women more than men: the minimum loan threshold This chapter does not identify laws that create differences required by private credit bureaus and public credit registries, between men’s and women’s ability to access credit. Nor is it a and credit bureaus and registries that collect information from comprehensive study of the constraints that prevent women from microfinance institutions. Low minimum loan thresholds are more accessing credit through formal institutions. Women’s ability to favorable to small businesses, which are more likely to be owned provide collateral, access a personal identification number for use by women. Smaller businesses typically have greater difficulty 7 in credit bureaus and claim full possession over the assets and securing bank loans and pay higher interest rates than larger profits of their businesses are important factors in getting loans businesses. When these businesses take out loans, they tend to 8 from commercial banks. For instance, if women cannot freely be small ones. But even with low thresholds, these small busi- use their property as collateral, their ability to secure bank loans nesses can build credit histories. And because women make up will likely be limited. Some of these other constraints may be the majority of microfinance users, they are more likely to benefit explored in future editions of Women, Business and the Law. This Figure 6.1 Economies where microfinance institutions provide information to credit bureaus and registries, by region Latin America & Caribbean East Asia & Pacific Eastern Europe & Central Asia Middle East & North Africa South Asia Sub-Saharan Africa 0% 10% 20% 30% 40% 50% 60% 70% ■ Private bureau coverage (% of adults) ■ Public registry coverage (% of adults) ■ % of economies where microfinance institutions provide information to private credit bureaus or public credit registries Source: Women, Business and the Law database; Doing Business database. 32 W omen , B usiness and the L aw 2 0 1 0 pilot report focuses on 1 important element of women’s ability to Africa (figure 6.1). The information provided by credit bureaus and access finance—the ability to leverage their reputations through registries may not be used very often by lenders in Sub-Saharan repayment history. Africa due to the low coverage of credit bureaus. But this low coverage could be the result of credit bureaus not collecting In 10 of the 128 economies studied for this report, minimum loan information from microfinance institutions. OECD high-income thresholds in private credit bureaus and public registries are more economies were omitted from the sample because microfinance than 10 times income per capita. Except for Jordan and Nepal, institutions are far more common in developing economies. And all these economies are in Sub-Saharan Africa. In Benin, Burkina for the most part, traditional bank financing is widely available to Faso, Côte d’Ivoire, Madagascar, Mali, Niger, Senegal and Togo women in OECD economies, making microfinance providers less minimum loan thresholds range from 10 times income per capita critical to women’s quest for capital. to 30 times (in Niger). In Nepal the minimum loan threshold is 86 times income per capita; in Jordan it is 12 times. But in 91 economies the minimum loan threshold is less than 1% of income 1 World Learning Star Network (2004). 2 Muravyev, Talavera and Schäfer (2009). per capita. 3 Alesina, Lotti and Mistrulli (2008). 4 Robb and Coleman (2008). Among the economies studied, 42 have credit bureaus or 5 http://pslforum.worldbankgroup.org/docs/WBFinancialCrisis_0903.ppt. registries that collect information from microfinance institutions. 6 http://www.microcreditsummit.org/uploads/socrs/SOCR2009_English. pdf. The percentage of economies where microfinance institutions 7 Coleman and Carsky (1996); Coleman (2000); Orser, Hogarth-Scott and provide credit information to credit bureaus or registries is highest Riding (2000); Robb and Wolken (2002). in Latin America and the Caribbean and lowest in Sub-Saharan 8 Fabowale, Orser and Riding (1995); Storey (2004); Brau (2002). W omen , B usiness and the L aw 2 0 1 0 33 Going to court Paru owns a small pottery business Why this matters in India, making traditional pots and The United Nations Development Programme cites long delays, prohibitive costs and formal legal procedures as barriers to access selling them to retail shops. Recently to justice.2 Research has shown that legal formalities and the she was awarded a $200 contract to costs of litigation, both direct and incidental, discourage poor provide clay planters. She went out on people from accessing courts.3 Even for relatively simple disputes, legal formalities are associated with lower contract enforceability, a financial limb to fulfill the contract, longer duration of cases and a perception among participants of borrowing money to buy supplies. But lower-quality justice.4 she never received payment after she Small claims courts expedite dispute resolution and improve ac- delivered the planters, and her repeated cess to justice for minor disputes of relatively low value. They do attempts to get paid were rebuffed. Now so by setting aside legal formalities and using simplified proce- the borrowed money must be repaid. dures. Simpler processes and more relaxed rules lower costs for Paru cannot afford a lawyer and does claimants, who can file and present their own cases. In addition, filing fees are lower and judges issue decisions rapidly.5 For small not have time to wait for her case to business owners, small claims courts can provide a preferable work its way through the courts. But forum for resolving simple disputes. her neighbor recently told her about the Small claims courts can make access to justice more accessible to Indian Court of Small Causes. low income people by providing lower costs and less formalistic proceedings. In a 1999 survey in Singapore, 98% of respondents The Court of Small Causes is a small claims court. Small claims agreed that small claims tribunals provided a low-cost forum for courts have jurisdiction over simple commercial and civil disputes resolving simple disputes. In addition, the informality of small for claims below a set amount. The Court of Small Causes, for claims tribunals likely makes them more attractive to low-income example, cannot hear claims above $225. litigants.6 Dispute resolution can be expensive for small businesses. Seeing The inclusion of this indicator is based on the importance of a commercial case through completion—even a relatively simple accessible justice and effective dispute resolution mechanisms for one—can be costly and time consuming. In India a standard small businesses, regardless of the owner’s sex. But studies have contract enforcement case involves 46 procedures, takes 1,420 shown that businesses owned by women tend to be smaller than days and costs about 40% of the value of the claim.1 For a small those owned by men.7 They also tend to have lower profits, lower business owner like Paru, such expensive, complex and protracted growth rates and less capital, and are 3 times more likely to be processes make the regular court system an impractical recourse. run out of entrepreneurs’ homes than businesses owned by men.8 Thus the existence of small claims courts—with their lower costs, speedier services, and simpler processes—may disproportionately benefit businesses owned by women (figure 7.1). 34 W omen , B usiness and the L aw 2 0 1 0 Data by region Table 7.1 Where are small claims courts available? Of the 128 economies studied in this report, 41 have small Region Economy claims courts or simplified procedures for low-value claims. They Middle East Saudi Arabia, Syrian Arab Republic deal with claims as small as Paru’s, discussed above, and up to & North Africa $21,000 in the Republic of Korea. More than half of the econo- South Asia Bangladesh, India mies that have small claims courts set the maximum claim value at up to 25% of income per capita. Sub-Saharan Ethiopia, South Africa, Zambia Africa Small claims courts are most prevalent in OECD high-income Latin America Brazil, Colombia, El Salvador, Puerto Rico & Caribbean economies, existing in 16 of the 26 economies covered in this East Asia Hong Kong (China), Malaysia, Papua New Guinea, report (table 7.1). Nearly a third of the economies studied in & Pacific Philippines, Singapore, Taiwan (China) Eastern Europe and Central Asia also have small claims courts, Eastern Europe Bosnia and Herzegovina, Croatia, Estonia, all of them in Eastern Europe. One reason for the high number & Central Asia Montenegro, Poland, Serbia, Slovenia, Turkey of small claims courts in these regions is that the European High income Australia, Canada, Denmark, Germany, Greece, Union—to reduce costs, simplify claims and improve access to OECD Ireland, Japan, Korea, Rep., Netherlands, New Zealand, Norway, Portugal, Slovak Republic, Sweden, justice—issued a new regulation creating a small claims proce- United Kingdom, United States dure for civil and commercial cross-border cases worth less than Source: Women, Business and the Law database; Doing Business database. 2,000 euros.9 The new regulation is likely to aid in combating late payments in commercial transactions, an issue the European Figure 7.1 Where small claims courts exist, women are slightly more likely to run businesses and have jobs 35% 30% 25% 20% 15% 10% 5% 0% % OF FULL-TIME FEMALE WORKERS IN % OF FIRMS WITH MANUFACTURING FEMALE TOP MANAGER ■ Small claims court exists ■ Small claims court does not exist Source: Women, Business and the Law database; World Bank Enterprise Surveys database. Note: The Enterprise Surveys database includes 89 economies with data on the percentage of full-time female workers in manufacturing. Twenty of those economies have a small claims court. The database includes 34 economies with data on the percentage of firms with a female top manager, 9 of which have a small claims court. The World Bank Enterprise Survey data are for 2002 to 2009. W omen , B usiness and the L aw 2 0 1 0 35 Union recognizes as being particularly problematic for the survival 1 World Bank (2009a). of small businesses.10 2 Access to Justice Practice Note 9/3/2004 http://www.undp.org/ governance/docs/Justice_PN_English.pdf 3 Gloppen and Kanyongolo (2007). Less than half of the economies covered in East Asia and the 4 Djankov, La Porta, Lopez-de-Silanes, and Shleifer (2003). Pacific and South Asia have small claims courts. In Latin America 5 Zucker and Herr (2003). and the Caribbean, only a fifth of the economies in the sample 6 Yew (2008). have these courts. 7 Orser, Hogarth-Scott and Riding (2000). 8 Catley and Hamilton (1998). Small claims courts are least common in the Middle East and 9 Regulation (EC) No 861/2007 of the European Parliament and of the Council of 11 July 2007 establishing a European small claims procedure. North Africa (operating in 2 of 13 economies studied) and Sub- 10 Directive 2000/35/EC of the European Parliament and of the Council of 29 June 2000 on combating late payment in commercial transactions. Saharan Africa (3 of 28). These regions are where small claims courts are likely to be beneficial, as processes in a regular court are lengthy (figure 7.2). 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This report does tion in the library to see what laws most affect women’s business not seek to judge or rank countries, but to provide information to rights. Legislation from across the legal spectrum was found inform dialogue and research about women’s economic rights. to affect women’s economic potential, sometimes directly and Covering 128 economies, Women, Business and the Law provides sometimes indirectly. The indicators capture laws that directly data covering 6 areas—accessing institutions, using property, differentiate between men and women as well as laws that getting a job, dealing with taxes, building credit and going to indirectly have more impact on women given their likelihood of court—in a way that is easy to comprehend and compare: being secondary income earners, microfinance clients and small ffAccessing institutions—explores women’s legal ability to business owners. interact with public authorities and the private sector in the To condense such a large volume of disparate information, broadly same ways as men. based legal questions were posed to determine where women and ffUsing property—analyzes women’s ability to access and men have the same rights and where they have different rights. use property based on their ability to own, manage, control Constitutions, gender equality laws, marriage and family codes, and inherit it. labor laws, passport procedures, citizenship rules, inheritance ffGetting a job—assesses restrictions on women’s work such statutes, tax regulations, land laws and social security codes were as prohibitions on working at night or in certain industries. consulted to determine the sources of gender differentiation in This indicator also covers laws on work-related maternity the law. Responses from Doing Business 2010 surveys on paying and paternity benefits and on retirement ages. taxes, getting credit and enforcing contracts were also used. The ffDealing with taxes—examines personal income tax data from the surveys were checked for accuracy by referencing liabilities, taking into account tax credits and deductions the law, which led to revisions or expansions of the information available to women relative to men. collected. ffBuilding credit—identifies minimum loan thresholds in private credit bureaus and public credit registries and The Women, Business and the Law methodology offers several tracks bureaus and registries that collect information from advantages. It is transparent and uses factual information derived microfinance institutions. directly from laws and regulations. Because standard assumptions are used when collecting data for the 6 areas covered, compari- ffGoing to court—considers the ease and affordability of sons are valid across economies. Finally, the data identify both accessing justice by examining small claims courts. potential obstacles to women in business and legislative sources The report builds on the experience of the Doing Business project that can be changed as a result of this new information. to develop objective indicators of impediments to entrepreneur- The report’s focus on written legislation does not disregard the ship and employment for women. Doing Business analyzes regula- often large gap between laws on the books and actual practices: it tions that apply to a business throughout its life cycle—including recognizes that women do not always have access to the equality start-up and operations, trading across borders, paying taxes that they are entitled to by law. But data on formal legal differen- and closing a business—across 183 economies. As in the Doing tiation provides a first step to identifying potential challenges for Business project, Women, Business and the Law places a strong women in the 6 areas studied. emphasis on written law. 40 W omen , B usiness and the L aw 2 0 1 0 The report team welcomes feedback on the methodology and husbands’ permission before conducting certain activities or construction of this pilot set of indicators and looks forward to a variety of transactions. At times they are simply required improving both its coverage and scope. Feedback and contribu- to obey their husbands. Where there is no reciprocity in tions to the Gender Law Library are also appreciated. All the data such provisions, married women are not considered to have and their sources are publicly available at http://wbl.worldbank.org. the same capacity as married men. ffCustomary law is not taken into account. The following questions were asked to construct the 6 topics. Each question is followed by information on how the answers were standardized and made comparable across all 128 econo- Using property mies. Assumptions, where used, are also listed. Assumptions about women: ffThey have reached the legal age of majority. Accessing institutions ffThey are sane, competent, in good health and have no Assumptions about women: criminal records. ffThey have reached the legal age of majority. ffWhere married, marriages are monogamous. ffThey are sane, competent, in good health and have no Owning property criminal records. 3. Do men and women have equal ownership rights over mov- ffWhere married, marriages are monogamous. able and immovable property? ffThis question examines whether there are gender-based 1. Do men and women have equal capacity by law? differences in property rights. The term “ownership”, as ffFor women to have the same capacity as men, they must used here, encompasses the ability to manage, control, legally be able to do all of the following in the same way as administer, access, encumber, receive, dispose of and men: get jobs, enter into contracts, use and own property, transfer property. register businesses, testify in court, get passports, travel, pass on citizenship to their children and husbands, become ffThe main areas of differentiation between women and heads of households and file taxes. Additionally, they should men in exercising property rights lie in the rights granted not be legally mandated to obey their husbands unless to spouses under various marital property regimes. Some there is reciprocity in such requirements. marital property regimes grant spouses equal treatment for property ownership. Others grant husbands administrative ffFor the purposes of this question, responses for both single control over jointly owned martial property. Still others and married women are taken into account. Thus any law grant husbands administrative control over their wives’ limiting the capacity of married or single women means that property. For the purposes of this question, an economy’s women do not have the same capacity as men. default marital property regime is examined. ffCustomary law is not taken into account. ffCustomary law is not taken into account. 2. Do married men and married women have equal capacity by ffIf legislation differentiates among subsets of women, law? the situation of the most restricted subset is used unless ffMany laws limiting the capacity of women involve the legal women are offered a choice. rights of married women relative to those of married men. For example, married women can be required to get their W omen , B usiness and the L aw 2 0 1 0 41 Inheriting property Working hour and industry restrictions 4. Do men and women have equal inheritance rights over mov- 5. Can women work the same night hours as men? able and immovable property? ffThis question does not factor in night work restrictions on ffThis question examines whether there are gender-based pregnant women or nursing mothers. differences in the rules of intestate succession. 6. Can women work in all industries? ffInheritance is examined from the perspective of the recipient. ffThis question is designed to determine if there are specific industries where women explicitly or implicitly cannot ffThe inheritance rights of surviving spouses and descen- work except in limited circumstances. Explicit restrictions dants are examined to determine the order and amount are examined on women working in, for example, the of shares and whether the division of property differs for mining industry, as are implicit restrictions stating that women and men. women cannot work in “dangerous” or “arduous” situa- ffCustomary law is not taken into account. tions. Restrictions on pregnant or working mothers are not ffIf legislation differentiates among subsets of women, included in this question. the situation of the most restricted subset is used unless women are offered a choice. 7. Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? ffThis question is designed to determine if working hour and Getting a job industry restrictions apply to all women or just to pregnant Assumptions about women: women and nursing mothers. ffThey have reached the legal age of majority. Parental benefits—maternity ffThey are sane, competent, in good health and have no 8. Does the government mandate paid or unpaid maternity leave criminal records. for women employees? ffIf a question assumes that a woman is pregnant, it is her ffHere maternity leave can be paid or unpaid, as long as the first pregnancy and she is carrying only 1 child. government explicitly mandates some form of maternity leave. ffThey have been working long enough to accrue all benefits, including any maternity or retirement benefits. 9. What is the mandatory minimum length of paid maternity leave (in calendar days)? Assumptions about men: ffThis is the number of days of maternity leave paid by the ffThey have reached the legal age of majority. government, the employer or both. ffThey are sane, competent, in good health and have no criminal records. 10. Who pays maternity leave benefits? ffIf a question assumes that a man’s wife is pregnant, it is his ffThis question covers whether maternity leave benefits are paid first child and a single birth is expected. by the government, the employer or both. If only the employer pays maternity leave benefits, the employer bears the entire ffThey have been working long enough to accrue all benefits, cost of the benefits and is paying the employee directly. including any paternity or retirement benefits. ffIf the answer is N/A, no paid maternity leave is available. 42 W omen , B usiness and the L aw 2 0 1 0 11. What percentage of wages is paid during maternity leave? Retirement ages ffThis is the total percentage of wages covered by all sources Unless otherwise specified, the retirement data cited in this report during paid maternity leave. When different percentages for are drawn from Social Security Administration, 2008, “Social wages are covered at different stages of maternity leave, a Security Programs throughout the World,” http://www. weighted average of this percentage is calculated; weights socialsecurity.gov/policy/docs/progdesc/ssptw/index.html. are proportional to the duration of those stages. 16. What is the statutory retirement age for men in the private ffIf the answer is N/A, no paid maternity leave is available. sector? ffThis is the age at which men working in the private sector 12. What is the mandatory minimum length of unpaid maternity can retire and receive full benefits. leave (in calendar days)? ffThis is the number of days of optional unpaid maternity 17. What is the statutory retirement age for women in the private leave that an employer must provide in addition to paid sector? maternity leave. Parental leave that is optional for both ffThis is the age at which women working in the private parents is documented here. sector can retire and receive full benefits. Parental benefits—paternity 18. What is the minimum pensionable age for men? 13. Does the government mandate paid or unpaid paternity leave? ffThis is the age at which men can retire and receive pension ffPaternity leave is mandated if the law explicitly states that benefits, even if the benefits are smaller than they would fathers can take paternity leave, paid or unpaid. If a father is have been at the statutory retirement age. Minimum entitled to optional parental leave or can take the remainder pensionable age is also called early pensionable age. of the mother’s unused maternity leave, this counts as paternity leave. 19. What is the minimum pensionable age for women? ffThis is the age at which women can retire and receive 14. What is the mandatory minimum length of paternity leave (in pension benefits, even if the benefits are smaller than they calendar days)? would have been at the statutory retirement age. Minimum ffThis is the number of days of paternity leave, paid or unpaid. pensionable age is also called early pensionable age. It also includes parental leave that can be used by either mothers or fathers and any leftover maternity leave that the 20. In the private sector, is it mandatory to retire at the statutory father is entitled to take. retirement age? ffIf there is an age after which a person is no longer allowed 15. If paternity leave is paid, who pays the benefits? to work, and that age is the same as the statutory retire- ffThis question covers whether paternity leave benefits are paid ment age, then it is mandatory to retire at the statutory by the government, the employer or both. If only the employer retirement age. But if there is an age after which a person is pays paternity leave benefits, the employer bears the entire no longer allowed to work, and that age is different from the cost of the benefits and is paying the employee directly. statutory retirement age, then it is not mandatory to retire ffIf the answer is N/A, no paternity leave is available. at the statutory retirement age. ffIf the answer is No, paternity is available but not paid. W omen , B usiness and the L aw 2 0 1 0 43 Dealing with taxes 21. Is joint filing allowed? The background information here comes from the paying taxes ffThis question asks if 2 taxpayers can file taxes together survey conducted for Doing Business 2010. That information was under a single account or if they must file separately even if used to calculate tax liabilities for 4 standardized families, and they are part of the same household. those data were used to answer questions about whether tax law is gender neutral, if taxpayers filing jointly face the same 22. Do men and women face the same personal income tax tax liability as taxpayers filing individually and whether tax law liability? promotes an equal income distribution within households. ffThis question is designed to determine whether women and men earning the same income under the same family The calculations assume that only standard deductions (such as circumstances face different tax liabilities as a result of personal income tax relief) apply, along with deductions based on the deductions available to them. If the answer is yes, tax the number of dependents (child tax credits). The 4 families were liabilities are the same for families A and B. assumed to contain: ffFamily A: a male wage earner, his nonworking wife and 2 23. What is a woman’s tax liability as a percentage of a man’s? children, with income equal to 3 times income per capita. ffTo answer this question, the tax liability of family B is ffFamily B: a female wage earner, her nonworking husband and divided by that of family A. 2 children, with income equal to 3 times income per capita. ffIf the answer is “no tax liability,” families A and B have ffFamily C: married male and female wage earners, earning no tax liability. Their income is likely not subject to taxes equal incomes, and 2 children, with total income equal to because it is below the minimum threshold. 6 times income per capita. In this case personal income ffIf the answer is N/A, there is no personal income tax. taxes were also calculated for income equal to 110% of the lower limit of the 2nd highest tax bracket, plus tax relief. 24. Does a single wage earner family face the same tax liability as These calculations were made to account for the fact that in a double wage earner family where both spouses contribute several economies an income equal to 3 times income per equally to the income? capita does not result in any tax liability. ffHere family D’s tax liability is compared with family C’s. If family D’s tax liability is higher, then splitting income ffFamily D: a male wage earner, his nonworking wife and 2 between a married couple is more beneficial for tax pur- children, with income equal to 6 times income per capita. poses than having a sole wage earner. Progressive personal As above, personal income taxes were also calculated for income tax systems generally impose higher taxes on a an income equal to twice 110% of the lower limit of the 2nd single wage earner family (family D) than a double wage highest tax bracket, plus tax relief). Table 8.1 provides an illustrative example. Table 8.1 Tax calculations for 4 standardized families in Lebanon (Lebanese pounds) Type of family Male income Female income Male deduction Female deduction Tax due One male wage earner (A) 26,548,432 11,000,000 518,390 One female wage earner (B) 26,548,432 7,500,000 763,390 One female and one male wage earner (C) 26,548,432 26,548,432 8,500,000 7,500,000 1,456,780 One male wage earner, double income (D) 53,096,864 11,000,000 4,905,655 Source: Women, Business and the Law database. 44 W omen , B usiness and the L aw 2 0 1 0 earner family (family C). Under flat rate tax systems the two OECD economies are not included in the sample here because families should have the same tax liabilities (as long as their microfinance institutions are far more prevalent in developing deductions are the same). economies. In addition, traditional bank financing is—for the most part—widely available to women in OECD economies, making 25. What is the tax liability of a single wage earner family as a microfinance providers less critical to women’s quest for capital. percentage of the tax liability of a double wage earner family where both adults contribute equally to the income (option 1)? Two questions that could potentially have a large impact on ffUnder option 1 the income used for families C and D is 6 women’s ability to build credit were examined in detail. times income per capita. If the answer is “no tax liability,” 27. What is the minimum loan amount covered in the private families C and D have no tax liability. Their income is likely credit bureau or public credit registry (as a percentage of not subject to taxes because it is below the minimum income per capita)? threshold. ffThis number reflects the lowest minimum loan amount of ffIf the answer is N/A, there is no personal income tax. any credit bureau or registry in the economy in question. 26. What is the tax liability of a single wage earner family as a ffIf a credit bureau or registry collects data on loans worth percentage of the tax liability of a double wage earner family less than 1% of income per capita, it is treated as if it where both adults contribute equally to the income (option 2)? collects data on loans of any value. Thus an answer of 0 ffUnder option 2 the same calculations were made as above, here means either that there is no minimum loan amount but the income level was set at twice 110% of the lower in at least 1 credit bureau or registry or that at least 1 credit limit of the 2nd highest tax bracket, plus tax relief. bureau or registry collects data on loans worth less than 1% of income per capita. ffIf the answer is N/A, there is no personal income tax. 28. Are microfinance institutions providers of information to private credit bureaus or public credit registries? Building credit ffFor the purposes of this question it is sufficient that any The background information for this indicator comes from the 1 private credit bureau or public credit registry in the depth of credit information index that forms part of the Doing economy in question collects information from microfi- Business 2010 getting credit indicator. That index measures rules nance institutions. affecting the scope, accessibility and quality of credit informa- tion available through private credit bureaus and public credit ffIf the answer is N/A, the economy in question is high-income. registries. It examines 6 features of private bureaus, public ffIf the economy in question has no operational credit bureau registries or both. or registry, or if these entities collect information for less than 0.1% of the adult population, the entities are treated as not collecting information from microfinance institutions. W omen , B usiness and the L aw 2 0 1 0 45 Going to court Economy characteristics The background information for this indicator comes from the Gross national income (GNI) per capita Doing Business 2010 enforcing contracts indicator. That indicator Women, Business and the Law uses 2008 income per capita as measures the efficiency of the judicial system in resolving a stan- published in the World Bank’s World Development Indicators 2009. dardized commercial dispute. The data are built by following the Income is calculated using the Atlas method (current U.S. dollars). steps involved in resolving a commercial sales dispute before local For cost indicators expressed as a percentage of income per courts. The data are collected by studying civil procedure codes capita, 2008 GNI in local currency units is used as the denomina- and other court regulations as well as surveying local litigation tor. GNI data were not available from the World Bank for Guinea, lawyers (and, in a quarter of the economies, judges as well). Mauritania, Oman, Puerto Rico, Saudi Arabia, Taiwan (China) and the United Arab Emirates. Two questions that could potentially have a large impact on a woman’s ability to go to court were examined in detail. Regional and income groups Women, Business and the Law uses the World Bank’s regional and 29. Is there a small claims court or a fast-track procedure for small income group classifications, available at http://www.worldbank. claims? org/data/countryclass. Economies covered in this report are listed ffSmall claims courts have limited jurisdiction and hear civil in table 8.2. cases between private litigants involving relatively small amounts of money. Though the names of such courts vary Population and female labor force participation rate by jurisdiction, they share features that generally include Women, Business and the Law uses midyear 2008 population data relaxed rules of civil procedure, the appearance of adversar- as published in the World Bank’s World Development Indicators ies without legal representation, the use of plain language 2009. That publication was also used to obtain data on the female and relaxed evidentiary rules. Fast-track procedures for labor force participation rate (as percentage of female population small claims or simplified procedural rules for small claims age 15-64). operate in a similar way but function under the auspices of another court. ffIf the answer is yes, there is either a small claims court or a fast-track procedure for claims of small value. 30. If so, what is the maximum amount for a small claim (as a percentage of income per capita)? ffThis is the highest amount for claims that can be heard in a small claims court. ffIf the answer is N/A, the economy in question has no small claims courts or fast-track procedures for claims of a small value. 46 W omen , B usiness and the L aw 2 0 1 0 Table 8.2 Coverage by region Region Number of Name of economies economies East Asia & 13 Cambodia; China; Hong Kong, China; Indonesia; Lao PDR; Malaysia; Mongolia; Papua New Guinea; Philippines; Pacific Singapore; Taiwan, China; Thailand; Vietnam Eastern Europe 23 Albania; Armenia; Azerbaijan; Belarus; Bosnia and Herzegovina; Bulgaria; Croatia; Estonia; Georgia; Kazakhstan; Kyrgyz & Central Asia Republic; Latvia; Lithuania; Moldova; Montenegro; Poland; Romania; Russian Federation; Serbia; Slovenia; Turkey; Ukraine; Uzbekistan Latin America 20 Argentina; Bolivia; Brazil; Chile; Colombia; Costa Rica; Dominican Republic; Ecuador; El Salvador; Guatemala; & Caribbean Honduras; Jamaica; Mexico; Nicaragua; Panama; Paraguay; Peru; Puerto Rico; Uruguay; Venezuela, R. B. Middle East & 13 Algeria; Egypt, Arab Rep.; Iran, Islamic Rep.; Israel; Jordan; Kuwait; Lebanon; Morocco; Oman; Saudi Arabia; Syrian North Africa Arab Republic; United Arab Emirates; Yemen, Rep. OECD high 26 Australia; Austria; Belgium; Canada; Czech Republic; Denmark; Finland; France; Germany; Greece; Hungary; Iceland; income Ireland; Italy; Japan; Korea, Rep.; Netherlands; New Zealand; Norway; Portugal; Slovak Republic; Spain; Sweden; Switzerland; United Kingdom; United States South Asia 5 Bangladesh; India; Nepal; Pakistan; Sri Lanka Sub-Saharan 28 Angola; Benin; Botswana; Burkina Faso; Cameroon; Chad; Congo, Dem. Rep.; Côte d’Ivoire; Ethiopia; Ghana; Guinea; Africa Kenya; Lesotho; Madagascar; Malawi; Mali; Mauritania; Namibia; Niger; Nigeria; Rwanda; Senegal; South Africa; Sudan; Tanzania; Togo; Uganda; Zambia W omen , B usiness and the L aw 2 0 1 0 47 This page intentionally left blank 48 W omen , B usiness and the L aw 2 0 1 0 Economy tables W omen , B usiness and the L aw 2 0 1 0 49 Female population: 1,590,857 Eastern Europe & Central Asia Albania Female labor force participation: 56% Lower middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 365 What percentage of wages is paid during maternity leave? 62% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute Yes equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner 100% family where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 50 W omen , B usiness and the L aw 2 0 1 0 Female population: 17,015,744 Middle East & North Africa Algeria Female labor force participation: 38% Upper middle income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 98 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 3 If paternity leave is paid, who pays the benefits? Yes, employer Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses Yes contribute equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner 100% family where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 51 Female population: 9,137,357 Sub-Saharan Africa ANgola Female labor force participation: 76% Lower middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 56 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? - What is the statutory retirement age for women in the private sector? - What is the minimum pensionable age for men? - What is the minimum pensionable age for women? - In the private sector, is it mandatory to retire at the statutory retirement age? - Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses No contribute equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner 208% family where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 172% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 52 W omen , B usiness and the L aw 2 0 1 0 Female population: 20,318,993 Latin America & Caribbean Argentina Female labor force participation: 57% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 90 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 2 If paternity leave is paid, who pays the benefits? Yes, employer Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses No contribute equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner No tax liability family where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 158% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 1% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 53 Female population: 1,642,567 Eastern Europe & Central Asia Armenia Female labor force participation: 65% Lower middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 140 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 1095 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 63 What is the statutory retirement age for women in the private sector? 60.5 What is the minimum pensionable age for men? 63 What is the minimum pensionable age for women? 60.5 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 127% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 241% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 54 W omen , B usiness and the L aw 2 0 1 0 Female population: 10,750,155 OECD High income Australia Female labor force participation: 69% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 0 What percentage of wages is paid during maternity leave? 0% Who pays maternity leave benefits? N/A What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 365 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 7 If paternity leave is paid, who pays the benefits? No Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 63 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 63 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 122% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 133% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 20% W omen , B usiness and the L aw 2 0 1 0 55 Female population: 4,278,508 OECD High income AUSTRIA Female labor force participation: 67% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 112 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 730 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 90 If paternity leave is paid, who pays the benefits? No Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 112% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 144% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 1% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 56 W omen , B usiness and the L aw 2 0 1 0 Female population: 4,441,270 Eastern Europe & Central Asia Azerbaijan Female labor force participation: 67% Lower middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 126 What percentage of wages is paid during maternity leave? Fixed allowance Who pays maternity leave benefits? Employer and government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 14 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 14 If paternity leave is paid, who pays the benefits? No Retirement age What is the statutory retirement age for men in the private sector? 62 What is the statutory retirement age for women in the private sector? 57 What is the minimum pensionable age for men? 57 What is the minimum pensionable age for women? 52 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses No contribute equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 124% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 160% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 57 Female population: 79,076,881 South Asia Bangladesh Female labor force participation: 60% Low income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 112 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 62 What is the statutory retirement age for women in the private sector? 62 What is the minimum pensionable age for men? 57 What is the minimum pensionable age for women? 57 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family No tax liability where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 159% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 137% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 82% 58 W omen , B usiness and the L aw 2 0 1 0 Female population: 5,176,724 Eastern Europe & Central Asia Belarus Female labor force participation: 67% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 126 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 730 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses No contribute equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 147% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 149% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 59 Female population: 5,462,813 OECD High income BElgium Female labor force participation: 60% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 105 What percentage of wages is paid during maternity leave? 73% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 10 If paternity leave is paid, who pays the benefits? - Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 65 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 110% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 124% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 1% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 60 W omen , B usiness and the L aw 2 0 1 0 Female population: 4,293,648 Sub-Saharan Africa BENIN Female labor force participation: 60% Low income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 98 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 55 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 55 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 107% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 142% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 1454% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 61 Female population: 4,856,087 Latin America & Caribbean BOLIVIA Female labor force participation: 68% Lower middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 60 What percentage of wages is paid during maternity leave? Minimum wage + 70% of her wage above minimum wage Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 65 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family No tax liability where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 62 W omen , B usiness and the L aw 2 0 1 0 Female population: 1,957,715 Eastern Europe & Central Asia BOSNIA & HERZEGOVINA Female labor force participation: 64% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 365 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 365 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 7 If paternity leave is paid, who pays the benefits? Yes, employer Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 50 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses No contribute equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 182% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 160% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 45% W omen , B usiness and the L aw 2 0 1 0 63 Female population: 954,248 Sub-Saharan Africa BOtswana Female labor force participation: 51% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 84 What percentage of wages is paid during maternity leave? 25% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 65 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 164% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 312% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 64 W omen , B usiness and the L aw 2 0 1 0 Female population: 97,395,477 Latin America & Caribbean BRAZIL Female labor force participation: 64% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 120 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 5 If paternity leave is paid, who pays the benefits? Yes, source of cash benefits unavailable Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 105% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 141% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 63% W omen , B usiness and the L aw 2 0 1 0 65 Female population: 3,934,435 Eastern Europe & Central Asia BULGARIA Female labor force participation: 58% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 135 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 730 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 730 If paternity leave is paid, who pays the benefits? Yes, source of cash benefits unavailable Retirement age What is the statutory retirement age for men in the private sector? 63 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 60.5 What is the minimum pensionable age for women? 55.5 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute Yes equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 66 W omen , B usiness and the L aw 2 0 1 0 Female population: 7,615,057 Sub-Saharan Africa Burkina faso Female labor force participation: 80% Low income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 98 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 56 What is the statutory retirement age for women in the private sector? 56 What is the minimum pensionable age for men? 50 What is the minimum pensionable age for women? 50 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? No What is a woman’s tax liability as percentage of a man’s? 116% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 232% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 125% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 2141% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 67 Female population: 7,514,883 East Asia & Pacific Cambodia Female labor force participation: 77% Low income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 90 What percentage of wages is paid during maternity leave? 50% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 10 If paternity leave is paid, who pays the benefits? - Retirement age What is the statutory retirement age for men in the private sector? - What is the statutory retirement age for women in the private sector? - What is the minimum pensionable age for men? - What is the minimum pensionable age for women? - In the private sector, is it mandatory to retire at the statutory retirement age? - Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 112% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 135% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? N/A Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 68 W omen , B usiness and the L aw 2 0 1 0 Female population: 9,454,617 Sub-Saharan Africa Cameroon Female labor force participation: 53% Lower middle income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? No Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 98 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 50 What is the minimum pensionable age for women? 50 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 179% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 142% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 69 Female population: 16,818,235 OECD High income CANADA Female labor force participation: 75% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 119 What percentage of wages is paid during maternity leave? 55% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 5 If paternity leave is paid, who pays the benefits? Yes, employer Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 112% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 113% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 112% 70 W omen , B usiness and the L aw 2 0 1 0 Female population: 5,568,419 Sub-Saharan Africa CHAD Female labor force participation: 72% Low income Accessing institutions Do men and women have equal capacity by law? - Do married men and married women have equal capacity by law? - Using property Do men and women have equal ownership rights over movable and immovable property? - Do men and women have equal inheritance rights over movable and immovable property? - Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 98 What percentage of wages is paid during maternity leave? 50% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 55 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 50 What is the minimum pensionable age for women? 50 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 180% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 118% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 71 Female population: 8,469,463 Latin America & Caribbean Chile Female labor force participation: 44% Upper middle income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? No Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 126 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 5 If paternity leave is paid, who pays the benefits? - Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? - Dealing with taxes Direct differentiation Is joint filing allowed? - Do men and women face the same personal income tax liability? - What is a woman’s tax liability as percentage of a man’s? - Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute - equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family - where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family - where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 72 W omen , B usiness and the L aw 2 0 1 0 Female population: 637,762,097 East Asia & Pacific CHina Female labor force participation: 77% Low middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 90 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 50 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 421% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 174% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 73 Female population: 22,606,934 Latin America & Caribbean Colombia Female labor force participation: 69% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 84 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 7 If paternity leave is paid, who pays the benefits? Yes, government Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family No tax liability where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 128% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 73% 74 W omen , B usiness and the L aw 2 0 1 0 Female population: 32,393,716 Sub-Saharan Africa Congo, Dem. Rep. Female labor force participation: 55% Low income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? No Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 105 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer and government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 55 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 198% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 140% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? N/A Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 75 Female population: 2,227,049 Latin America & Caribbean Costa rica Female labor force participation: 47% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 120 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer and government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 62 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 62 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family No tax liability where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 893% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 76 W omen , B usiness and the L aw 2 0 1 0 Female population: 10,094,118 Sub-Saharan Africa Côte d’Ivoire Female labor force participation: 40% Lower middle income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 98 What percentage of wages is paid during maternity leave? 100% + fixed allowance Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 55 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 50 What is the minimum pensionable age for women? 50 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? No What is a woman’s tax liability as percentage of a man’s? 556% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 163% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 130% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 1024% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 77 Female population: 2,298,441 Eastern Europe & Central Asia Croatia Female labor force participation: 57% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 365 What percentage of wages is paid during maternity leave? 100% + fixed allowance Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 1095 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 1032 If paternity leave is paid, who pays the benefits? No Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 108% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 198% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 67% 78 W omen , B usiness and the L aw 2 0 1 0 Female population: 5,318,793 OECD High income Czech republic Female labor force participation: 63% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 196 What percentage of wages is paid during maternity leave? 69% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 1095 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 1095 If paternity leave is paid, who pays the benefits? Yes, government Retirement age What is the statutory retirement age for men in the private sector? 62 What is the statutory retirement age for women in the private sector? 61 What is the minimum pensionable age for men? 59 What is the minimum pensionable age for women? 58 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute Yes equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 79 Female population: 2,773,953 OECD High income denmark Female labor force participation: 76% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 126 What percentage of wages is paid during maternity leave? 50% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 224 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 14 If paternity leave is paid, who pays the benefits? Yes, government Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 65 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute Yes equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 15% 80 W omen , B usiness and the L aw 2 0 1 0 Female population: 4,894,123 Latin America & Caribbean dominican republic Female labor force participation: 60% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 84 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 2 If paternity leave is paid, who pays the benefits? Yes, employer Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family No tax liability where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 156% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 81 Female population: 6,725,279 Latin America & Caribbean Ecuador Female labor force participation: 54% Lower middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 84 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 10 If paternity leave is paid, who pays the benefits? Yes, government Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family No tax liability where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 381% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 82 W omen , B usiness and the L aw 2 0 1 0 Female population: 40,519,544 Middle East & North Africa Egypt, arab rep. Female labor force participation: 26% Lower middle income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 90 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer and government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 730 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? .. What is the minimum pensionable age for women? .. In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 136% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 161% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 83 Female population: 3,235,111 Latin America & Caribbean El Salvador Female labor force participation: 50% Lower middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 84 What percentage of wages is paid during maternity leave? 75% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 115% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 179% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 32% 84 W omen , B usiness and the L aw 2 0 1 0 Female population: 722,618 Eastern Europe & Central Asia ESTONIA Female labor force participation: 67% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 140 What percentage of wages is paid during maternity leave? Fixed allowance Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 1095 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 1019 If paternity leave is paid, who pays the benefits? Yes, employer Retirement age What is the statutory retirement age for men in the private sector? 63 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 63 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 105% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 103% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 18% W omen , B usiness and the L aw 2 0 1 0 85 Female population: 40,566,741 Sub-Saharan Africa Ethiopia Female labor force participation: 82% Low income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 90 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 1095 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? - Do men and women face the same personal income tax liability? - What is a woman’s tax liability as percentage of a man’s? - Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute - equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family - where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family - where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 164% 86 W omen , B usiness and the L aw 2 0 1 0 Female population:2,709,575 OECD High income finland Female labor force participation: 73% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 263 What percentage of wages is paid during maternity leave? 80% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 1095 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 1095 If paternity leave is paid, who pays the benefits? Yes, government Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 63 What is the minimum pensionable age for women? 63 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute Yes equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 192% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 87 Female population: 31,884,995 OECD High income FRANCE Female labor force participation: 64% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 112 What percentage of wages is paid during maternity leave? Fixed allowance Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 11 If paternity leave is paid, who pays the benefits? Yes, government Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 204% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 228% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 88 W omen , B usiness and the L aw 2 0 1 0 Female population: 2,309,620 Eastern Europe & Central Asia Georgia Female labor force participation: 59% Lower middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 126 What percentage of wages is paid during maternity leave? Fixed allowance Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 14 If paternity leave is paid, who pays the benefits? No Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute Yes equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 89 Female population: 41,894,203 OECD High income Germany Female labor force participation: 69% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 98 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 1095 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 1095 If paternity leave is paid, who pays the benefits? Yes, government Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 65 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 109% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 126% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 7% 90 W omen , B usiness and the L aw 2 0 1 0 Female population: 11,517,612 Sub-Saharan Africa GHANA Female labor force participation: 74% Low income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 84 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 103% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 177% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? N/A Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 91 Female population: 5,668,655 OECD High income GReece Female labor force participation: 56% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 119 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer and government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 91 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 3 If paternity leave is paid, who pays the benefits? Yes, source of cash benefits unavailable Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 136% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 162% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 7% 92 W omen , B usiness and the L aw 2 0 1 0 Female population: 7,010,734 Latin America & Caribbean Guatemala Female labor force participation: 47% Lower middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 84 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 2 If paternity leave is paid, who pays the benefits? Yes, employer Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family No tax liability where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 113% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 93 Female population: 4,867,572 Sub-Saharan Africa Guinea Female labor force participation: 83% Low income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 98 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer and government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 270 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 55 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 55 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? - Do men and women face the same personal income tax liability? - What is a woman’s tax liability as percentage of a man’s? - Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute - equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family - where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family - where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? N/A Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 94 W omen , B usiness and the L aw 2 0 1 0 Female population: 3,625,754 Latin America & Caribbean Honduras Female labor force participation: 38% Lower middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 70 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer and government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family No tax liability where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 196% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 95 Female population: 3,661,101 East Asia & Pacific Hong kong, china Female labor force participation: 62% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 70 What percentage of wages is paid during maternity leave? 80% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 120% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 215% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 21% 96 W omen , B usiness and the L aw 2 0 1 0 Female population: 5,272,663 OECD High income HUNGARY Female labor force participation: 56% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 168 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 5 If paternity leave is paid, who pays the benefits? No Retirement age What is the statutory retirement age for men in the private sector? 62 What is the statutory retirement age for women in the private sector? 62 What is the minimum pensionable age for men? 62 What is the minimum pensionable age for women? 62 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 108% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 142% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 97 Female population: 155,487 OECD High income iceland Female labor force participation: 83% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 180 What percentage of wages is paid during maternity leave? Fixed allowance Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 180 If paternity leave is paid, who pays the benefits? Yes, government Retirement age What is the statutory retirement age for men in the private sector? 67 What is the statutory retirement age for women in the private sector? 67 What is the minimum pensionable age for men? 67 What is the minimum pensionable age for women? 67 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 107% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 107% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 1% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 98 W omen , B usiness and the L aw 2 0 1 0 Female population: 550,768,360 South Asia India Female labor force participation: 36% Lower middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 84 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 58 What is the statutory retirement age for women in the private sector? 58 What is the minimum pensionable age for men? 58 What is the minimum pensionable age for women? 58 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family No tax liability where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 567% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 21% W omen , B usiness and the L aw 2 0 1 0 99 Female population: 114,279,835 East Asia & Pacific Indonesia Female labor force participation: 52% Lower middle income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? No Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 90 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 2 If paternity leave is paid, who pays the benefits? Yes, employer Retirement age What is the statutory retirement age for men in the private sector? 55 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 55 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? No What is a woman’s tax liability as percentage of a man’s? 120% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 220% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 144% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 100 W omen , B usiness and the L aw 2 0 1 0 Female population: 35,343,388 Middle East & North Africa iran, islamic rep. Female labor force participation: 33% Lower middle income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 90 What percentage of wages is paid during maternity leave? 67% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 341% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 162% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 101 Female population: 2,226,981 OECD High income ireland Female labor force participation: 62% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 182 What percentage of wages is paid during maternity leave? 80% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 98 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 98 If paternity leave is paid, who pays the benefits? No Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 65 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 119% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 209% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 5% 102 W omen , B usiness and the L aw 2 0 1 0 Female population: 3,685,780 Middle East & North Africa israel Female labor force participation: 59% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 84 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 112 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 42 If paternity leave is paid, who pays the benefits? Yes, government Retirement age What is the statutory retirement age for men in the private sector? 67 What is the statutory retirement age for women in the private sector? 67 What is the minimum pensionable age for men? 67 What is the minimum pensionable age for women? 67 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? No What is a woman’s tax liability as percentage of a man’s? 78% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 111% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 130% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 103 Female population: 30,752,108 OECD High income ITALY Female labor force participation: 52% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 150 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 180 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 180 If paternity leave is paid, who pays the benefits? Yes, government Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 158% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 124% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 104 W omen , B usiness and the L aw 2 0 1 0 Female population: 1,373,178 Latin America & Caribbean jamaica Female labor force participation: 60% Upper middle income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? No Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 56 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 28 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 66 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 66 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? - Do men and women face the same personal income tax liability? - What is a woman’s tax liability as percentage of a man’s? - Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute - equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family - where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family - where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? N/A Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 105 Female population: 65,469,819 OECD High income Japan Female labor force participation: 61% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 98 What percentage of wages is paid during maternity leave? 60% + fixed allowance Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 365 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 365 If paternity leave is paid, who pays the benefits? Yes, government Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 65 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 154% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 130% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 15% 106 W omen , B usiness and the L aw 2 0 1 0 Female population: 2,875,263 Middle East & North Africa jordan Female labor force participation: 16% Lower middle income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 70 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 365 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 154% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 204% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 1192% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 107 Female population: 8,203,258 Eastern Europe & Central Asia Kazakhstan Female labor force participation: 73% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 126 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 63 What is the statutory retirement age for women in the private sector? 58 What is the minimum pensionable age for men? 63 What is the minimum pensionable age for women? 58 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 113% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 109% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 108 W omen , B usiness and the L aw 2 0 1 0 Female population: 19,277,495 Sub-Saharan Africa kenya Female labor force participation: 76% Low income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 90 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 14 If paternity leave is paid, who pays the benefits? Yes, employer Retirement age What is the statutory retirement age for men in the private sector? 55 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 55 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family No tax liability where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 149% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 109 Female population: 24,541,905 OECD High income korea, rep. Female labor force participation: 54% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 60 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer and government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 30 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 365 If paternity leave is paid, who pays the benefits? Yes, government Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 55 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? No What is a woman’s tax liability as percentage of a man’s? 98% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute Yes equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 94% 110 W omen , B usiness and the L aw 2 0 1 0 Female population: 1,098,578 Middle East & North Africa kuwait Female labor force participation: 44% High income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 70 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 180 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 180 If paternity leave is paid, who pays the benefits? No Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? N/A Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute Yes equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 111 Female population: 2,674,129 Eastern Europe & Central Asia Kyrgyz republic Female labor force participation: 58% Low income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 126 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 1095 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 1095 If paternity leave is paid, who pays the benefits? No Retirement age What is the statutory retirement age for men in the private sector? 63 What is the statutory retirement age for women in the private sector? 58 What is the minimum pensionable age for men? 63 What is the minimum pensionable age for women? 58 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 108% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 106% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 112 W omen , B usiness and the L aw 2 0 1 0 Female population: 3,111,591 East Asia & Pacific lao pdr Female labor force participation: 83% Low income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 90 What percentage of wages is paid during maternity leave? 70% Who pays maternity leave benefits? Employer and government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 55 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 202% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 179% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? N/A Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 113 Female population: 1,222,168 Eastern Europe & Central Asia latvia Female labor force participation: 67% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 112 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 547.5 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 10 If paternity leave is paid, who pays the benefits? Yes, government Retirement age What is the statutory retirement age for men in the private sector? 62 What is the statutory retirement age for women in the private sector? 61.5 What is the minimum pensionable age for men? 62 What is the minimum pensionable age for women? 61.5 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 115% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 107% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 114 W omen , B usiness and the L aw 2 0 1 0 Female population: 2,112,130 Middle East & North Africa Lebanon Female labor force participation: 27% Upper middle income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 49 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer and government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 64 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 64 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? No What is a woman’s tax liability as percentage of a man’s? 147% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 184% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 151% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 82% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 115 Female population: 1,066,197 Sub-Saharan Africa Lesotho Female labor force participation: 69% Lower middle income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 84 What percentage of wages is paid during maternity leave? 0% Who pays maternity leave benefits? N/A What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 84 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? - What is the statutory retirement age for women in the private sector? - What is the minimum pensionable age for men? 70 What is the minimum pensionable age for women? 70 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 184% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 134% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? N/A Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 116 W omen , B usiness and the L aw 2 0 1 0 Female population: 1,788,582 Eastern Europe & Central Asia Lithuania Female labor force participation: 65% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 126 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 1095 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 30 If paternity leave is paid, who pays the benefits? Yes, government Retirement age What is the statutory retirement age for men in the private sector? 62.5 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 57.5 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 103% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 102% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 117 Female population: 9,595,242 Sub-Saharan Africa madagascar Female labor force participation: 84% Low income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 98 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer and government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 458% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 167% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 1195% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 118 W omen , B usiness and the L aw 2 0 1 0 Female population: 7,187,222 Sub-Saharan Africa malawi Female labor force participation: 76% Low income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 56 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? .. What is the statutory retirement age for women in the private sector? .. What is the minimum pensionable age for men? .. What is the minimum pensionable age for women? .. In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family No tax liability where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 300% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? N/A Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 119 Female population: 13,284,173 East Asia & Pacific Malaysia Female labor force participation: 47% Upper middle income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 60 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 55 What is the statutory retirement age for women in the private sector? 50 What is the minimum pensionable age for men? 55 What is the minimum pensionable age for women? 50 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 255% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 122% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 19% 120 W omen , B usiness and the L aw 2 0 1 0 Female population: 6,435,363 Sub-Saharan Africa Mali Female labor force participation: 38% Low income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 98 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 3 If paternity leave is paid, who pays the benefits? Yes, employer Retirement age What is the statutory retirement age for men in the private sector? 58 What is the statutory retirement age for women in the private sector? 58 What is the minimum pensionable age for men? 53 What is the minimum pensionable age for women? 53 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 600% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 154% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 1673% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 121 Female population: 1,577,989 Sub-Saharan Africa Mauritania Female labor force participation: 63% Low income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? No Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 98 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute Yes equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 200% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 451% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 122 W omen , B usiness and the L aw 2 0 1 0 Female population: 53,959,411 Latin America & Caribbean Mexico Female labor force participation: 44% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 84 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 112% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 112% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 123 Female population: 1,907,119 Eastern Europe & Central Asia Moldova Female labor force participation: 51% Lower middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 126 What percentage of wages is paid during maternity leave? 60%-100% Who pays maternity leave benefits? Employer and government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 1095 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 1095 If paternity leave is paid, who pays the benefits? Yes, employer and government Retirement age What is the statutory retirement age for men in the private sector? 62 What is the statutory retirement age for women in the private sector? 57 What is the minimum pensionable age for men? 62 What is the minimum pensionable age for women? 57 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 226% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 201% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? N/A Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 124 W omen , B usiness and the L aw 2 0 1 0 Female population: 1,330,073 East Asia & Pacific mongolia Female labor force participation: 60% Lower middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 120 What percentage of wages is paid during maternity leave? 70% + fixed allowance Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? - Do men and women face the same personal income tax liability? - What is a woman’s tax liability as percentage of a man’s? - Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute - equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family - where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family - where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 44% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 125 Female population: 316,825 Eastern Europe & Central Asia montenegro Female labor force participation: .. Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 365 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer and government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 1095 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 1095 If paternity leave is paid, who pays the benefits? No Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? - Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 105% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 104% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 9% 126 W omen , B usiness and the L aw 2 0 1 0 Female population: 15,885,711 Middle East & North Africa morocco Female labor force participation: 27% Lower middle income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 98 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 365 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 244% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 159% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 127 Female population: 1,072,659 Sub-Saharan Africa Namibia Female labor force participation: 50% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 90 What percentage of wages is paid during maternity leave? 80% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 206% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 149% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 128 W omen , B usiness and the L aw 2 0 1 0 Female population: 14,383,451 South Asia nepal Female labor force participation: 62% Low income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? No Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 52 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 55 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 55 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family No tax liability where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 122% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 8647% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 129 Female population: 8,297,976 OECD High income netherlands Female labor force participation: 70% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 112 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 180 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 30 If paternity leave is paid, who pays the benefits? Yes, employer Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 65 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 153% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 156% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 1% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 5% 130 W omen , B usiness and the L aw 2 0 1 0 Female population: 2,161,046 OECD High income new Zealand Female labor force participation: 71% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 98 What percentage of wages is paid during maternity leave? 100% or fixed allowance Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 364 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 7 If paternity leave is paid, who pays the benefits? No Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 65 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 112% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 123% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 19% W omen , B usiness and the L aw 2 0 1 0 131 Female population: 2,864,644 Latin America & Caribbean nicaragua Female labor force participation: 40% Lower middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 84 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family No tax liability where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 156% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 132 W omen , B usiness and the L aw 2 0 1 0 Female population: 7,325,061 Sub-Saharan Africa niger Female labor force participation: 40% Low income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? - Do men and women have equal inheritance rights over movable and immovable property? - Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 98 What percentage of wages is paid during maternity leave? 50% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 55 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 132% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 107% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 3069% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 133 Female population: 75,507,473 Sub-Saharan Africa nigeria Female labor force participation: 39% Lower middle income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 84 What percentage of wages is paid during maternity leave? 50% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? No What is a woman’s tax liability as percentage of a man’s? 101% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 134% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 137% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? N/A Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 134 W omen , B usiness and the L aw 2 0 1 0 Female population: 2,399,868 OECD High income norway Female labor force participation: 75% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 126 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 360 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 14 If paternity leave is paid, who pays the benefits? - Retirement age What is the statutory retirement age for men in the private sector? 67 What is the statutory retirement age for women in the private sector? 67 What is the minimum pensionable age for men? 62 What is the minimum pensionable age for women? 62 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 109% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 131% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 23% W omen , B usiness and the L aw 2 0 1 0 135 Female population: 1,211,993 Middle East & North Africa OMAN Female labor force participation: 27% High income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 42 What percentage of wages is paid during maternity leave? 0% Who pays maternity leave benefits? N/A What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 45 What is the minimum pensionable age for women? 45 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? N/A Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute Yes equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 136 W omen , B usiness and the L aw 2 0 1 0 Female population: 80,521,231 South Asia pakistan Female labor force participation: 22% Lower middle income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 84 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 55 What is the statutory retirement age for women in the private sector? 50 What is the minimum pensionable age for men? 55 What is the minimum pensionable age for women? 50 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family No tax liability where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 120% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 137 Female population: 1,682,965 Latin America & Caribbean panama Female labor force participation: 52% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 98 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer and government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 62 What is the statutory retirement age for women in the private sector? 57 What is the minimum pensionable age for men? 62 What is the minimum pensionable age for women? 57 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 103% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 155% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 138 W omen , B usiness and the L aw 2 0 1 0 Female population: 3,170,931 East Asia & Pacific papUa new guinea Female labor force participation: 72% Lower middle income Accessing institutions Do men and women have equal capacity by law? - Do married men and married women have equal capacity by law? - Using property Do men and women have equal ownership rights over movable and immovable property? - Do men and women have equal inheritance rights over movable and immovable property? - Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 108 What percentage of wages is paid during maternity leave? 0% Who pays maternity leave benefits? N/A What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 55 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 55 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family No tax liability where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 129% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? N/A Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 331% W omen , B usiness and the L aw 2 0 1 0 139 Female population: 3,081,881 Latin America & Caribbean paraguay Female labor force participation: 74% Lower middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 84 What percentage of wages is paid during maternity leave? 50% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 5 If paternity leave is paid, who pays the benefits? Yes, employer Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family No tax liability where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 600% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 140 W omen , B usiness and the L aw 2 0 1 0 Female population: 14,381,916 Latin America & Caribbean PERU Female labor force participation: 65% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 90 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 65 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 200% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 202% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 141 Female population: 44,840,043 East Asia & Pacific Philippines Female labor force participation: 51% Lower middle income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? No Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 60 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 7 If paternity leave is paid, who pays the benefits? Yes, employer Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 154% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 123% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 110% 142 W omen , B usiness and the L aw 2 0 1 0 Female population: 19,724,573 Eastern Europe & Central Asia POLAND Female labor force participation: 57% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 112 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer and government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 14 If paternity leave is paid, who pays the benefits? Yes, government Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 103% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 127% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 31% W omen , B usiness and the L aw 2 0 1 0 143 Female population: 5,480,449 OECD High income portugal Female labor force participation: 68% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 120 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 92 If paternity leave is paid, who pays the benefits? Yes, government Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 65 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 127% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 122% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 34% 144 W omen , B usiness and the L aw 2 0 1 0 Female population: 2,057,368 Latin America & Caribbean puerto rico Female labor force participation: 46% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? .. What percentage of wages is paid during maternity leave? 0% Who pays maternity leave benefits? N/A What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 84 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 62 What is the minimum pensionable age for women? 62 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 157% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 129% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 1% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 32% W omen , B usiness and the L aw 2 0 1 0 145 Female population: 11,049,347 Eastern Europe & Central Asia romania Female labor force participation: 55% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 126 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 730 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 730 If paternity leave is paid, who pays the benefits? Yes, source of cash benefits unavailable Retirement age What is the statutory retirement age for men in the private sector? 62 What is the statutory retirement age for women in the private sector? 58 What is the minimum pensionable age for men? 62 What is the minimum pensionable age for women? 58 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 200% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 146 W omen , B usiness and the L aw 2 0 1 0 Female population: 76,230,043 Eastern Europe & Central Asia russian federation Female labor force participation: 69% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 140 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 540 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 540 If paternity leave is paid, who pays the benefits? Yes, government Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 147 Female population: 5,015,979 Sub-Saharan Africa rwanda Female labor force participation: 82% Low income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 98 What percentage of wages is paid during maternity leave? 66% Who pays maternity leave benefits? Employer and government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 57.5 What is the statutory retirement age for women in the private sector? 57.5 What is the minimum pensionable age for men? 57.5 What is the minimum pensionable age for women? 57.5 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? - Do men and women face the same personal income tax liability? - What is a woman’s tax liability as percentage of a man’s? - Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute - equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family - where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family - where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 201% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 148 W omen , B usiness and the L aw 2 0 1 0 Female population: 11,106,275 Middle East & North Africa saudi arabia Female labor force participation: 20% High income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 70 What percentage of wages is paid during maternity leave? 50%-100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 1 If paternity leave is paid, who pays the benefits? Yes, employer Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? N/A Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute Yes equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 28% W omen , B usiness and the L aw 2 0 1 0 149 Female population: 6,155,326 Sub-Saharan Africa Senegal Female labor force participation: 63% Low income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 98 What percentage of wages is paid during maternity leave? - Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 55 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 53 What is the minimum pensionable age for women? 53 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? - Do men and women face the same personal income tax liability? - What is a woman’s tax liability as percentage of a man’s? - Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute - equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family - where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family - where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 1034% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 150 W omen , B usiness and the L aw 2 0 1 0 Female population: 3,714,497 Eastern Europe & Central Asia serbia Female labor force participation: .. Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 365 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? - What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 247 If paternity leave is paid, who pays the benefits? Yes, source of cash benefits unavailable Retirement age What is the statutory retirement age for men in the private sector? 63 What is the statutory retirement age for women in the private sector? 58 What is the minimum pensionable age for men? 63 What is the minimum pensionable age for women? 58 In the private sector, is it mandatory to retire at the statutory retirement age? - Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family No tax liability where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 600% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 81% W omen , B usiness and the L aw 2 0 1 0 151 Female population: 2,406,725 East Asia & Pacific singapore Female labor force participation: 60% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 84 What percentage of wages is paid during maternity leave? 67% Who pays maternity leave benefits? Employer and government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 67 What is the statutory retirement age for women in the private sector? 67 What is the minimum pensionable age for men? 62 What is the minimum pensionable age for women? 62 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? No What is a woman’s tax liability as percentage of a man’s? 76% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 478% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 160% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 19% 152 W omen , B usiness and the L aw 2 0 1 0 Female population: 2,783,230 OECD High income slovak republic Female labor force participation: 62% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 196 What percentage of wages is paid during maternity leave? 55% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 1095 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 1095 If paternity leave is paid, who pays the benefits? No Retirement age What is the statutory retirement age for men in the private sector? 62 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 62 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 103% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 102% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 5% W omen , B usiness and the L aw 2 0 1 0 153 Female population: 1,043,606 Eastern Europe & Central Asia Slovenia Female labor force participation: 66% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 365 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 62 What is the statutory retirement age for women in the private sector? 62 What is the minimum pensionable age for men? 62 What is the minimum pensionable age for women? 58 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 117% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 251% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 3% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 23% 154 W omen , B usiness and the L aw 2 0 1 0 Female population: 24,693,026 Sub-Saharan Africa south africa Female labor force participation: 50% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 112 What percentage of wages is paid during maternity leave? 45% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 3 If paternity leave is paid, who pays the benefits? Yes, employer Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 206% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 133% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 15% W omen , B usiness and the L aw 2 0 1 0 155 Female population: 23,112,586 OECD High income Spain Female labor force participation: 60% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 112 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 1095 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 1095 If paternity leave is paid, who pays the benefits? Yes, government Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 65 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 143% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 153% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 26% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 156 W omen , B usiness and the L aw 2 0 1 0 Female population: 10,222,644 South Asia sri lanka Female labor force participation: 46% Lower middle income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? No Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 84 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 55 What is the statutory retirement age for women in the private sector? 50 What is the minimum pensionable age for men? 55 What is the minimum pensionable age for women? 50 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 365% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 229% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 157 Female population: 20,529,748 Sub-Saharan Africa sudan Female labor force participation: 33% Lower middle income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 56 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? - Do men and women face the same personal income tax liability? - What is a woman’s tax liability as percentage of a man’s? - Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute - equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family - where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family - where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? N/A Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 158 W omen , B usiness and the L aw 2 0 1 0 Female population: 4,646,832 OECD High income sweden Female labor force participation: 77% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 98 What percentage of wages is paid during maternity leave? 80% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 240 If paternity leave is paid, who pays the benefits? Yes, government Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 61 What is the minimum pensionable age for women? 61 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 169% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 112% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 6% W omen , B usiness and the L aw 2 0 1 0 159 Female population: 3,901,338 OECD High income switzerland Female labor force participation: 75% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 112 What percentage of wages is paid during maternity leave? 80% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 64 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 64 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute Yes equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 1% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 160 W omen , B usiness and the L aw 2 0 1 0 Female population: 10,514,498 Middle East & North Africa syrian arab republic Female labor force participation: 22% Lower middle income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 60 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? - Do men and women face the same personal income tax liability? - What is a woman’s tax liability as percentage of a man’s? - Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute - equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family - where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family - where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? N/A Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 8% W omen , B usiness and the L aw 2 0 1 0 161 Female population: .. East Asia & Pacific taiwan, china Female labor force participation: .. High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 56 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 730 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 2 If paternity leave is paid, who pays the benefits? Yes, employer Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 65 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 171% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 130% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 18% 162 W omen , B usiness and the L aw 2 0 1 0 Female population: 21,313,615 Sub-Saharan Africa tanzania Female labor force participation: 89% Low income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 84 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 3 If paternity leave is paid, who pays the benefits? Yes, employer Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 55 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family No tax liability where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 128% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? N/A Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 163 Female population: 34,231,739 East Asia & Pacific thailand Female labor force participation: 70% Lower middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 45 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 45 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 55 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 55 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 249% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 164% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 164 W omen , B usiness and the L aw 2 0 1 0 Female population: 3,262,055 Sub-Saharan Africa togo Female labor force participation: 53% Low income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? No Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 98 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer and government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute Yes equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 2570% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 165 Female population: 36,777,724 Eastern Europe & Central Asia turkey Female labor force participation: 26% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 112 What percentage of wages is paid during maternity leave? 67% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 180 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 58 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 58 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 154% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 136% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 7% 166 W omen , B usiness and the L aw 2 0 1 0 Female population: 15,807,008 Sub-Saharan Africa uganda Female labor force participation: 84% Low income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 60 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 180 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 4 If paternity leave is paid, who pays the benefits? Yes, employer Retirement age What is the statutory retirement age for men in the private sector? 55 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 50 What is the minimum pensionable age for women? 50 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 7507% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 125% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? N/A Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 167 Female population: 24,921,809 Eastern Europe & Central Asia ukraine Female labor force participation: 64% Lower middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 126 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 1095 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 1095 If paternity leave is paid, who pays the benefits? No Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 58.5 What is the minimum pensionable age for women? 53.5 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute Yes equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 168 W omen , B usiness and the L aw 2 0 1 0 Female population: 1,457,658 Middle East & North Africa united arab emirates Female labor force participation: 41% High income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 45 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? N/A Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute Yes equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 169 Female population: 31,298,587 OECD High income united kingdom Female labor force participation: 70% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 365 What percentage of wages is paid during maternity leave? 90% Who pays maternity leave benefits? Employer and government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 14 If paternity leave is paid, who pays the benefits? - Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 65 What is the minimum pensionable age for women? 65 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 131% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 154% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 21% 170 W omen , B usiness and the L aw 2 0 1 0 Female population: 154,108,820 OECD High income united states Female labor force participation: 69% High income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 0 What percentage of wages is paid during maternity leave? 0% Who pays maternity leave benefits? N/A What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 84 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 65 What is the statutory retirement age for women in the private sector? 65 What is the minimum pensionable age for men? 62 What is the minimum pensionable age for women? 62 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 266% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 130% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? N/A Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 11% W omen , B usiness and the L aw 2 0 1 0 171 Female population: 1,725,378 Latin America & Caribbean uruguay Female labor force participation: 64% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 84 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 3 If paternity leave is paid, who pays the benefits? Yes, source of cash benefits unavailable Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 60 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 60 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 206% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 117% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 172 W omen , B usiness and the L aw 2 0 1 0 Female population: 13,735,230 Eastern Europe & Central Asia uzbekistan Female labor force participation: 62% Low income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 126 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer and government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 730 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? Yes What is the mandatory minimum length of paternity leave (in calendar days)? 730 If paternity leave is paid, who pays the benefits? No Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 129% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 129% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 173 Female population: 13,911,475 Latin America & Caribbean venezuela, R.B. Female labor force participation: 55% Upper middle income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 126 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer and government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute Yes equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 100% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 154% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? N/A Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 1 74 W omen , B usiness and the L aw 2 0 1 0 Female population: 43,674,335 East Asia & Pacific vietnam Female labor force participation: 75% Low income Accessing institutions Do men and women have equal capacity by law? Yes Do married men and married women have equal capacity by law? Yes Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? Yes Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? No Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 120 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Government What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 60 What is the minimum pensionable age for women? 55 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family No tax liability where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 180% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A W omen , B usiness and the L aw 2 0 1 0 175 Female population: 11,394,438 Middle East & North Africa yemen, rep. Female labor force participation: 23% Low income Accessing institutions Do men and women have equal capacity by law? No Do married men and married women have equal capacity by law? No Using property Do men and women have equal ownership rights over movable and immovable property? Yes Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? No Can women work in all industries? No Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 60 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 60 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 50 What is the minimum pensionable age for women? 46 In the private sector, is it mandatory to retire at the statutory retirement age? No Dealing with taxes Direct differentiation Is joint filing allowed? Yes Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute - equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family - where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family - where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 236% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? No Going to court Is there a small claims court or fast track procedure for small claims? No If so, what is the maximum amount for a small claim (as % of income per capita)? N/A 176 W omen , B usiness and the L aw 2 0 1 0 Female population: 6,327,412 Sub-Saharan Africa zambia Female labor force participation: 60% Low income Accessing institutions Do men and women have equal capacity by law? - Do married men and married women have equal capacity by law? - Using property Do men and women have equal ownership rights over movable and immovable property? - Do men and women have equal inheritance rights over movable and immovable property? No Getting a job Working hours and industry restrictions Can women work the same night hours as men? Yes Can women work in all industries? Yes Can pregnant and nursing mothers work the same hours and in the same industries as men and other women? Yes Parental benefits—maternity Does the government mandate paid or unpaid maternity leave for women employees? Yes What is the mandatory minimum length of paid maternity leave (in calendar days)? 84 What percentage of wages is paid during maternity leave? 100% Who pays maternity leave benefits? Employer What is the mandatory minimum length of unpaid maternity leave (in calendar days)? 0 Parental benefits—paternity Does the government mandate paid or unpaid paternity leave? No What is the mandatory minimum length of paternity leave (in calendar days)? 0 If paternity leave is paid, who pays the benefits? N/A Retirement age What is the statutory retirement age for men in the private sector? 55 What is the statutory retirement age for women in the private sector? 55 What is the minimum pensionable age for men? 50 What is the minimum pensionable age for women? 50 In the private sector, is it mandatory to retire at the statutory retirement age? Yes Dealing with taxes Direct differentiation Is joint filing allowed? No Do men and women face the same personal income tax liability? Yes What is a woman’s tax liability as percentage of a man’s? 100% Indirect differentiation Does single wage earner family face the same tax liability as a double wage earner family where both spouses contribute No equally to the income? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 394% where both adults contribute equally to the income (option 1)? What is the tax liability of a single wage earner family as percentage of the tax liability of a double wage earner family 157% where both adults contribute equally to the income (option 2)? Building credit What is the minimum loan amount covered in the private credit bureau or public credit registry (as % of income per capita)? 0% Are Microfinance Institutions providers of information to private credit bureaus or public credit registries? Yes Going to court Is there a small claims court or fast track procedure for small claims? Yes If so, what is the maximum amount for a small claim (as % of income per capita)? 104% W omen , B usiness and the L aw 2 0 1 0 177 Acknowledgments The project to develop the Women, Business and the Law pilot indicator set was led by Rita Ramalho, under the general direction of Penelope Brook. The core research team comprised Antonio Garcia Cueto, Sarah Iqbal and Jennifer Yip. Karen Sarah Cuttaree, Patrick Fitzgerald, Oliver Lorenz, Caroline Otonglo and Tea Trumbic assisted with data collection. Professor Mohamed Mattar, Research Professor of Law at Johns Hopkins University School of Advanced International Studies, and Professor Susan Deller Ross, Professor of Law at Georgetown University Law Center, provided guidance on points of law, and Neville Howlett of PricewaterhouseCoopers aided with the dealing with taxes indicator. Dahlia Khalifa led the design of the Gender Law Library. The report team is grateful for valuable input and comments provided by colleagues across the World Bank Group and for the guidance of the World Bank Group’s Executive Directors. Paul Holtz edited the report. Corporate Visions designed the report and the graphs. The online Women, Business and the Law database (http://wbl.worldbank.org) is managed by Preeti Endlaw and Graeme Littler. Preparation of the report was supported by the World Bank’s Gender Action Plan and the Norwegian Trust Fund. 178 W omen , B usiness and the L aw 2 0 1 0 Women, Business and the Law 2010 is a pilot report examining laws and regulations affecting women’s prospects as entrepreneurs and employees. The report’s quantitative indicators are intended to inform research and policy discussions on how to improve women’s economic opportunities and outcomes. wbl.worldbank.org THE WORLD BANK GROUP 2 W o m e n , b u s i n e s s a n d t h e l aw