Publication: Guidance Note on Integrating Gender into Land and Property Valuation and Taxation
Loading...
Published
2025-07-31
ISSN
Date
2025-09-30
Author(s)
Editor(s)
Abstract
Guidance Note on Integrating Gender into Land and Property Valuation and Taxation: While land and property taxation and valuation policies and methods are by default gender neutral, the world in which these systems operate is not. While data on women’s land and property rights is limited, available evidence from 53 countries shows that within those countries, over 70 percent of women do not own any land. This guidance note explores the intersection of gender, land and property rights, and land and property valuation and taxation. It draws from secondary research and applied experience to explore the potential gendered impacts of processes, projects, and activities focused on land and property valuation and taxation. The guidance is meant for governments, practitioners, World Bank teams, and others interested in the topic. The note supplements existing guidance and frameworks on land and property valuation and taxation which seldom recognize the differences in women’s land and property rights and ownership and the impact that has on outcomes of valuation and taxation.
Link to Data Set
Citation
“World Bank. 2025. Guidance Note on Integrating Gender into Land and Property Valuation and Taxation. © World Bank. http://hdl.handle.net/10986/43784 License: CC BY-NC 3.0 IGO.”
Digital Object Identifier
Associated URLs
Associated content
Other publications in this report series
Journal
Journal Volume
Journal Issue
Collections
Related items
Showing items related by metadata.
Publication Land Tenure and Gender : Approaches and Challenges for Strengthening Rural Women's Land Rights(World Bank, Washington, DC, 2014)Land tenure security is crucial for women's empowerment and a prerequisite for building secure and resilient communities. Tenure is affected by many and often contradictory sets of rules, laws, customs, traditions, and perceptions. For most rural women, land tenure is complicated, with access and ownership often layered with barriers present in their daily realities: discriminatory social dynamics and strata, unresponsive legal systems, lack of economic opportunities, and lack of voice in decision making. Yet most policy reform, land management, and development programs disregard these realities in their interventions, which ultimately increases land tenure insecurity for rural women. This paper seeks to further develop the evidence base for access to and control over land.Publication Gender Dimensions of Trade Facilitation and Logistics : A Guidance Note(Washington, DC, 2012-04)Gender equality is a vital instrument for development. In trade related interventions, taking gender equality into account not only spurs country competitiveness, but also helps obtain better outcomes. The World Bank's international trade department and the gender and development unit in the Poverty Reduction and Economic Management network are collaborating to produce guidance notes in order to help people working in the field identify and assess the gender dimensions of trade projects. This guidance note focuses on trade facilitation and logistics initiatives, which seek to improve customs and border management, trade infrastructure, port efficiency, transport security, logistics and transport services, regional trade corridors and transit and multimodal transport. The guidance note demonstrates why gender matters for trade facilitation and logistics and how gender dimensions can be integrated into trade facilitation and logistics initiatives. The ultimate objective of the note is to support World Bank staff to enhance the effectiveness of the World Banks's trade-related work by integrating a gender perspective into trade-related policy dialogue, and the design, implementation and monitoring and evaluation of trade facilitation and logistics initiatives.Publication Gender and Asset Ownership : A Guide to Collecting Individual-Level Data(World Bank, Washington, DC, 2008-08)Ownership and control over assets such as land and housing provide direct and indirect benefits to individuals and households, including a secure place to live, the means of a livelihood, protection during emergencies, and collateral for credit that can be used for investment or consumption. Unfortunately, few studies - either at the micro or macro levels- examine the gender dimensions of asset ownership. This paper sets out a framework for researchers who are interested in collecting data on individual level asset ownership and analyzing the gender asset gap. It reviews best practices in existing surveys with respect to data collection on assets at both the household and individual levels, and shows how various questions on individually owned assets can be incorporated with a minimum of effort and cost into existing multi-topic household surveys, using examples of three Living Standard Measurement Study surveys: the 1998-99 Ghana survey, the 2000 Guatemala survey, and the 1997-98 Vietnam survey questionnaires. The analysis shows that it is feasible to add a minimal set of questions to enable calculation of the gender asset gap. Adding a series of extra questions will permit a more satisfactory and nuanced analysis of asset acquisition, use, disposition, and valuation - information that is critical for policies promoting gender equality, poverty reduction, and economic growth.Publication Expanding Women's Access to Land and Housing in Urban Areas(World Bank, Washington, DC, 2014)Evidence is mounting that secure property rights have positive effects for poor people in general and women in particular. The aim of this report is to review what is known about women s access to and control over land and real property in urban settings, identifying approaches to strengthening property rights that enhance women s agency, and sharing key lessons. Section two synthesizes the evidence on urban women s priorities with respect to land and housing; the factors that influence women s access to and control over land and secure tenure, including legal and institutional frameworks and social relationships, especially within the family; and what is known about the extent to which women have access to, control over and use of urban land and housing, and through what forms of tenure. In section three, recent reform of laws, policies and practices to meet the needs of poor people in urban areas, especially women, will be assessed. Section four provides a short discussion of some of the strategies, tactics and alliances that are being adopted to bring about legal reforms and to influence the content, design and implementation of programs in urban areas. The report draws on successive research projects by the author and her colleagues on land and housing markets and policies, urban livelihoods, and urban politics and governance in a variety of contexts, in particular Rakodi (2010).Publication Bhutan Gender Policy Note(Washington, DC, 2013-10-10)Bhutan has undergone a major socio-economic transformation over the past few decades. Today, as a middle-income country guided by the unique development philosophy of Gross National Happiness, it continues to develop rapidly and become more integrated into the global economy. Coinciding with its development, Bhutan has also made considerable strides in closing gaps in gender equality. The analysis of the Gender Policy Note (GPN) focuses on specific issues related to economic empowerment. It analyzes patterns related to specific aspects of the economic empowerment of both men and women by applying the analytical framework of the 2012 World Development Report on Gender and Development to the Bhutan context. For the areas of focus, the report examines overall indicators on gender and identifies areas where gender gaps persist: agricultural land holding and inheritance practices, and gender gaps in labor markets and job quality. In Bhutan, most women acquire land ownership through inheritance, particularly in matrilineal communities. Unlike in other countries, the matrilineal inheritance practice offers economic opportunities for Bhutanese women and contributes to their relatively equal status with men. In addition, land holding through inheritance can also affect economic choices, particularly the decision to remain in one's village. Bhutan has made tremendous progress in female labor force participation, but the quality of jobs for women is still an issue. Although women's participation in the labor force has increased, it has not translated into improvements in employment quality. The Labor Force Survey shows that Bhutanese women work in lower quality jobs than men-women who earn income from work outside the home; their earnings are only 75 percent of men's earnings. The report recommends policy interventions in five main areas: first, it promotes equal ownership and agency over land. The policy appears to be working well in most areas of the country, and families are moving toward equal inheritance. Second, women's economic endowment could be augmented to increase labor productivity and earnings. Third, child care, along with vocational and life-skills training tailored for girls could women's access to good jobs. Fourth, social norms that lead to gender inequality could be addressed by promoting a greater role for men as fathers and caregivers and men's participation in housework. Finally, the report recognizes the need to conduct further research to better understand the gender gap in happiness.
Users also downloaded
Showing related downloaded files
Publication Togo Economic Update, August 2025: Boosting Growth and Restoring Fiscal Space in Uncertain Times(Washington, DC: World Bank, 2025-08-28)Togo’s economic trajectory in recent years has been shaped by both resilient performance and emerging vulnerabilities. The 2025 Economic Update underscores the urgency of restoring fiscal space and implementing strategic structural reforms to sustain private sector-led growth and job creation. Through an integrated analysis in two chapters, the report presents a nuanced narrative of the country’s macroeconomic outlook and delineates actionable policy paths to foster inclusive, sustainable development.Publication Jobs in a Changing Climate: Insights from World Bank Group Country Climate and Development Reports Covering 93 Economies(Washington, DC: World Bank, 2025-11-05)The World Bank Group’s Country Climate and Development Reports (CCDRs) provide a crosscutting look at how countries’ development prospects, and the job opportunities they offer to their people, can be threatened by climate impacts and supported by climate policies. Climate change and policies affect jobs through impacts on productivity, energy and material efficiency, and physical, human, and natural capital. They can also transform employment opportunities, especially through complementary measures that help workers and firms adapt to and benefit from new technologies and production practices. Prepared by the World Bank, the International Finance Corporation (IFC), and the Multilateral Investment Guarantee Agency (MIGA), CCDRs integrate country perspectives, climate science and economic modeling, private sector information, and policy analysis to assess how countries can successfully grow and develop their economies and create jobs despite increasing climate risks and while achieving their climate objectives and commitments. Each CCDR starts from the country’s development priorities, opportunities, and challenges, and is developed in close consultation with governments, businesses, and civil society, ensuring the recommendations reflect national priorities. By combining evidence on adaptation, resilience, and emissions pathways, CCDRs highlight where climate action can reinforce development and job creation, and where targeted policies are needed to manage risks and smooth labor market transitions. Taken together, these elements can help create local jobs, ensure economic transitions are just and inclusive, and equip workers and firms to navigate the disruptions and opportunities of a changing climate and changing technologies.Publication Uganda Country Climate and Development Report(Washington, DC: World Bank, 2025-09-10)The Country Climate and Development Report (CCDR) for Uganda examines the interplay between climate change and development. It presents how addressing climate change can support achieving the goals in Uganda’s Vision 2040 and Ten-Fold Growth Strategy, and help propel the country to upper-middle-income status. Uganda is the 14th most vulnerable nation to climate change, yet it is 163rd in readiness to address these risks, facing threats such as droughts and floods. The report highlights that, of the poorest households exposed to climate change, 80 percent already experience income loss from climate shocks. GDP could also drop by up to 3.1 percent by 2050 without additional climate action. Climate change poses numerous challenges, including increased variability in crop yields, potential internal climate migration of 12 million people by 2050, notable drop in labor productivity due to heat stress, increased health risks from waterborne diseases and malaria, and exposure of the country’s physical infrastructure to extreme climate events. To combat these challenges, the report recommends transitioning to a low-carbon, climate-resilient growth path by implementing four multisectoral intervention packages. These include boosting resilience through jobs for youth and services for the poor; promoting resilient and productive agriculture and natural resources with lower GHG emissions; developing climate-responsive energy, transport, and digital infrastructure; and fostering planned and climate-positive urbanization. Additionally, the report calls for whole-of-economy measures that strengthen governance of climate action, enhance preparedness for climate hazards including through improved early warning systems, operationalization of the national climate finance strategy, and incentivizing private sector participation. By implementing these intervention packages and whole-of-economy measures, Uganda can lower its risk to climate change and achieve sustainable economic growth.Publication Kyrgyz Republic Country Climate and Development Report(Washington, DC: World Bank, 2025-11-03)This Country Climate and Development Report (CCDR) on the Kyrgyz Republic aims to support the country’s development goals amid a changing climate. The CCDR considers two policy scenarios up to 2050: the business-as-usual (BAU) and high-growth scenarios. As it quantifies the likely impacts of climate change on the Kyrgyz economy between now and 2050, the report highlights key government actions to best prepare for and adapt to climate impacts (referred to as “with adaptation” measures), with a particular focus on the time horizon up to 2030. The CCDR also outlines a path to net zero emissions by 2050 (referred to as “with mitigation” measures, “decarbonization,” or, simply, “net zero 2050”), highlighting associated development co-benefits.Publication Gabon Country Climate and Development Report(Washington, DC: World Bank, 2025-11-01)Gabon has a unique opportunity to drive inclusive growth, reduce poverty, and build a resilient post-oil economy, with climate action accelerating progress toward these goals. The country’s main development challenge is achieving higher growth and poverty reduction, as stronger growth is needed regardless of projected climate shocks to create jobs, raise living standards, and enable a viable post-oil economy. While pursuing growth-promoting economic reforms, climate action that prioritizes people must remain central to its development pathway. However, climate change risks exacerbating poverty and regional inequalities in a country already facing long-term challenges in expanding economic opportunities and basic public services, especially in rural areas. Climate shifts compound these challenges, making stronger private sector-led growth driven by reforms essential for resilience, diversification, job creation, and poverty reduction, though targeted investments in adaptation will still be required to mitigate climate shocks. Using a whole-of-economy approach, the Gabon Country Climate Development Report (CCDR) estimates that climate change impacts could result in GDP losses of 3.5 to 5.3 percent per year through 2050 compared to a business-as-usual baseline trajectory.