<p>Spouses commonly provide different answers about who makes household and agricultural decisions in household surveys; however, there is little empirical evidence about why this is the case. We test potential channels for this spousal disagreement using a purpose-built survey of agricultural households in the Philippines. Consistent with other literature, approximately half of couples disagree about who makes decisions. We find that spouses are more likely to agree on the underlying decision-making process, no more likely to agree on specific decisions than general questions, less likely to agree on decision-making for activities in which both participate, and no more likely to agree on assets that are easily hidden. This suggests that intrahousehold disagreement is not driven by asymmetric information—spouses having different information about what decisions are made due to gendered division of labor or intentional concealment. Rather, spousal disagreement appears to stem primarily from systematic gender differences in interpreting what it means to be a decision-maker, with husbands’ interpretations more responsive to their position in the household authority structure than wives’. We discuss the implications of our findings for research on intra-household decision-making, including its measurement in household surveys.</p>