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inheritance tax

A tax imposed on the privilege of receiving property by inheritance or legal succession and assessed on the value of the property received. Also called death tax.

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ILRI research with Indian women dairy cooperative on growing forage crops as a cash crop
Peer-reviewed publication
April 2021
India

Measuring gender inequality in land ownership is essential for assessing progress in women’s economic empowerment, tracing the impact of progressive laws on actual practice, and monitoring SDG 5 on gender equality. To effectively assess inter-gender (male-female) gaps in land ownership, however, requires multiple measures.

December 2018

Ancestral land refers to ‘land of ancestors’. That is the land occupied by ones’ forebearers for generations and left something behind of value for current and future generations. There are usually contestations as to which ancestors the land

belongs because of the history of internal migration and of displacements by stronger nations (tribes).

Women's Land Rights in Liberia in Law, Practice, and Future Reforms cover image
Reports & Research
March 2018
Liberia

Land is the most important asset for many rural Liberian women and men, and is often a family’s primary source of cash income, food and nutritional security, health care, and education. Though women play a central role in agricultural production in Liberia, women’s rights and access to land are often not equal to those of men due to biases in the formal legal framework and customary law.

Policy Papers & Briefs
May 2017
Africa
Asia

Up to 2.5 billion people hold and use the world’s community lands, yet the tenure rights of women—who comprise more than half the population of the world’s Indigenous Peoples and local communities—are seldom acknowledged or protected by national laws.

Legislation & Policies
Legislation
National Policies
March 2015
Kenya

The Land Act, 2012

The Land Registration Act, 2012

The National Land Commission Act, 2012

The Environment & Land Court Act, 2011

The Urban Areas & Cities Act, 2011