This guidance paper focuses on issues that the governments of developing countries may wish to consider if they adopt a policy to tax such transfers.  In doing so, it examines and provides the language of the legislative and regulatory provisions employed by countries that have adopted such a policy to tax, and comments on the pros and cons of these provisions.

This paper presents empirical evidences of cultural barriers to women and the youths in accessing family land among the Ndali tribe, drawing insights on the cultural practices and social norms. The evidence emanates from discussions with local leaders: members of Village Land Councils and members of the Village Councils from six villages namely Itumba, Isongole, Nyenzebwe, Mlale, Ilulu and Izuba.

Can the establishment of private property rights to land improve child health and nutrition outcomes? We exploit a natural experiment in the Kyrgyz Republic following the collapse of socialism, whereby the government rapidly liquidated state and collective farms containing 75 percent of agricultural land and distributed it to individuals, providing 99-year transferable use rights. We use household surveys collected before, during, and after the privatization reform and spatial variation in its timing to identify its health and nutrition impacts.

This study examines women's bundles of rights to exploit the pods of a valuable food-tree species in Burkina Faso, Parkia biglobosa, locally known as néré. In West Africa, néré pods have traditionally been collected and processed by women and sold as soumbala, a highly-valued condiment. Given its value to local livelihoods, néré is a prized tree that is subject to a particular tenure regime. This study investigates the social factors that define women's harvesting rights to néré pods in the centre-west region of Burkina Faso through the lens of intersectionality.

Can the establishment of private property rights to land improve child health and nutrition outcomes? We exploit a natural experiment in the Kyrgyz Republic following the collapse of socialism, whereby the government rapidly liquidated state and collective farms containing 75 percent of agricultural land and distributed it to individuals, providing 99-year transferable use rights. We use household surveys collected before, during, and after the privatization reform and spatial variation in its timing to identify its health and nutrition impacts.

What happens to local institutional arrangements regarding access and use of communal land under the forces of
agricultural commercialization? Taking Khwaykham village in Phongsaly province, Laos as a case study, this
paper sheds light on this question as farm households in the settlement have progressively transitioned to
commercial farming, specifically tea cultivation. Traditionally, farm households’ access and rights to use the land
were embedded in their swidden agriculture practices. The adoption of tea has increasingly fixed land use rights,