Consultant (Bilingual EN–FR) – Battery Mineral Supply Chains in Africa

About Us

The International Institute for Sustainable Development (IISD) is an award-winning independent think tank working to accelerate solutions for a stable climate, sustainable resource management, and fair economies. Our work inspires better decisions and sparks meaningful action to help people, and the planet thrive. We shine a light on what can be achieved when governments, businesses, non-profits, and communities come together. IISD’s staff of more than 300 experts come from across the globe and from many disciplines. With offices in Winnipeg, Geneva, Ottawa, and Toronto, our work affects lives in nearly 100 countries.

Scope

While tax incentives have been considered essential investment promotion tools for many years, governments, international organizations, and researchers have been questioning their effectiveness since the early 2000s. Policy-makers, including those responsible for tax law and policy frameworks, have responded by tightening tax incentive governance—for example, by shortening the duration of incentives or requiring recipients to improve performance. While this is a valuable and worthwhile exercise, the actual utility and effectiveness of tax incentives remain underexplored by governments .                

A framework has been developed to support the Government of Lesotho in promoting evidence-based policy design and the strategic use of tax incentives. It offers a holistic overview of the incentives currently in force and examines how they interact with other legal and policy instruments that offer or impact incentives. The framework also maps out the mandates and synergies across institutions responsible for the design, implementation, and monitoring of tax incentives—ensuring greater coherence and alignment in the pursuit of sustainable investment.

The framework complements international guidance, including the Organisation for Economic Co-operation and Development’s (OECD’s) Tax Incentive Policymaking: A Practical Guide and the Platform for Collaboration on Tax’s Handbook on the Design and Implementation of Tax Incentives for Investment. Like these resources, it promotes a structured, evidence-driven approach to tax incentive governance, emphasizing the importance of both ex-ante and ex-post evaluations, interagency coordination, and alignment with national development priorities. By adapting global good practices to Lesotho’s specific context, this framework aims to enable more transparent, accountable, and effective tax incentive policy-making.

The framework builds on the work of organizations such as the OECD and the Platform for Collaboration on Tax by extending the analysis to include the interaction between tax incentives and broader investment frameworks, including bilateral investment treaties (BITs) and double taxation agreements (DTAs). It is intended as a practical tool for policy-makers across government who are involved in the design and oversight of investment incentives. In addition to facilitating information sharing, the framework helps identify overlaps and potential conflicts between institutional mandates, for example, how investor protections in BITs may limit the government’s ability to reform tax incentives. It also enables governments to identify tax incentives that may exist outside the primary tax law, an important consideration as Lesotho begins to draft its Special Economic Zones (SEZ) policy and accompanying regulations. The framework is designed to inform future incentive design and also form the basis of ongoing reform.

Objective  

Support the government in developing and implementing a framework for assessing the effectiveness of existing investment incentives in Lesotho. 

Methodology 

This exercise will provide a framework through which to analyze and evaluate Lesotho’s tax incentives using four main lenses: 

1. Sources of incentives


2. Design of incentives


3. Interactions between domestic and international sources of incentives (BITs, DTAs), as well as the impact of domestic and international commitments (i.e., the Global Minimum Tax). 


4. Opportunities to strengthen governance of incentives, including interagency coordination in the design, granting, and monitoring of incentives. 

Where practicable, the framework will integrate governments’ qualitative assessments of incentives into this framework.

Action Area 1. Stocktake  

The exercise will begin with a compilation of all available tax incentives in a single data set so that these may be analyzed in a manner that acknowledges the interaction between different incentives and the overall benefits available to investors. This dataset will be drawn from publicly available sources of tax incentives, as well as contracts and other legal arrangements, depending on the government’s ability to share these. 

Action Area 2. Life-cycle evaluation 

This step will involve evaluating the entire life cycle of tax incentives in Lesotho—from design to implementation, monitoring, and eventual review or sunset. The objective is to identify weaknesses and opportunities at each stage of the incentive cycle and determine whether existing processes support accountability, transparency, and alignment with national development goals.

Key questions this step will address include:

1. Design: Are incentives aligned with clearly defined policy objectives? Are they subject to a cost-benefit analysis before introduction?


2. Implementation: Are roles and responsibilities clearly defined? Do agencies have the capacity and systems to administer them effectively?


3. Monitoring: Is data on incentive uptake, performance, and cost being collected and shared?


4. Evaluation: Are ex-post reviews conducted regularly, and do they inform policy reform? Are sunset clauses or reform mechanisms in place?

This life-cycle assessment will feed directly into the summary report and reform proposals, helping identify institutional or procedural gaps that hinder effective incentive governance.

Action Area 3. Interaction

Having identified the relevant incentives and their legal sources, this part of the exercise will examine how tax incentives in Lesotho interact with other domestic and international legal instruments. This process includes assessing their alignment with national tax laws, investment legislation, and SEZ regulations, as well as their relationship to international commitments such as BITs and DTAs. The aim is to uncover potential overlaps, inconsistencies, or constraints—such as cases where international investor protections may limit the government’s ability to modify or withdraw incentives—and to ensure that all incentive measures are coherent, legally sound, and supportive of the country’s broader development objectives.

Action Area 4. Revenue and investment evaluation

After mapping out the sources of incentives and their interactions with each other, the exercise will turn to investigating the costs and benefits of the various incentive regimes. 

Comparing the costs of incentives to benefits (such as levels of investment and jobs created) helps inform whether and to what extent incentives are achieving their aims and at what expense. A comparison also sheds light on whether these instruments are the most cost-effective means to achieve policy objectives or whether government funds are better allocated by focusing on other measures.

Using a select number of taxpayers/contracts, we will seek to identify the revenue forgone using a specific incentive, as well as its direct investment outcomes. The findings from the analysis can inform government decisions on how to reform incentive programs to maximize their value for money.

Action Area 5. Governance

This final element of the exercise will consider the governance of tax incentives with particular focus on the manner through which various government agencies can collaborate on strengthening the design, implementation, monitoring, and reform of incentives. 

The exercise will begin by drawing out the current manner in which incentives are governed in Lesotho (this includes an analysis of who designs incentives, what discretionary powers are available for their implementation, and the status of monitoring), identifying potential areas for the abuse of incentives, duplication of work by ministries, and also opportunities for reform. The inputs for this work area will come from desk-based research that will be complemented with interviews with relevant stakeholders.

Using desk-based research and conducting government interviews, the project team will then interview government officials in the relevant ministries to understand and document the policy design and administrative challenges and opportunities they have faced in operationalizing identified incentives, as well as the investment and revenue impacts of these incentives.

Key Outputs 

1. Analytical Summary Report

A comprehensive report that presents an assessment of Lesotho’s current tax incentive governance regime, including its successes, challenges, and key areas for reform across core work areas, including

• the legal and policy coherence of tax incentives across domestic and international instruments,


• institutional coordination and governance mechanisms, and


• the effectiveness and fiscal implications of current incentive practices, particularly in light of global tax developments.

The report will aim to

• identify how certain legal instruments (e.g., investment treaties, tax laws) reinforce incentives in ways that may hinder reform,


• highlight opportunities to streamline and modernize incentive structures, and


• assess the potential revenue risks posed by continued reliance on outdated or globally non-aligned incentives (e.g., under the global minimum tax).

 2. Comprehensive Incentive Mapping Database

An Excel-based database that maps all currently available tax and non-tax incentives in Lesotho will capture

• the legal source of each incentive (e.g., tax law, sectoral law, bilateral agreement);


• the nature and type of incentive (fiscal or non-fiscal);


• targeted sectors or investor groups;


• eligibility criteria, duration, and conditions; and


• administering institutions.

The database will serve as a foundational input for future reforms by identifying gaps, overlaps, and opportunities for harmonization, particularly as Lesotho drafts its SEZ policy and accompanying regulations.

Requirements

To undertake the task of compiling a literature review and legal analysis of incentives in Lesotho for the purposes of a pilot assessment and first use of the Framework for Assessing Tax Incentives, the consultant will be expected to have

• ample verifiable knowledge of Lesotho’s legal framework and access to legal sources that can support the research,


• a legal academic background,


• medium to high experience with public administration, either at the Ministry of Finance or Revenue Authority of Lesotho or a Southern African country for policy proximity, and


• research experience and legal analytical skills.

Location

Remote, preferably in Lesotho. IISD will not be applying for residency or work permits for this position on behalf of the applicant.

Application Deadline

Applications will be reviewed on a rolling basis until the position is filled. 

Application Procedure

This is a consulting position. Submissions must be in English.

Candidates must hold appropriate work authorization for the location of work.

Applications will only be accepted through Bamboo HR.

Please include the following:

• A CV


• An expression of interest (one page)


• A writing sample (preferably related to tax, investment, or trade dispute resolution)
  

Only those candidates we wish to interview will be contacted.

IISD is committed to fostering a more equitable and sustainable world and welcomes candidates who uphold our values of diversity, equity, and inclusion. In addition, to correct the conditions of social injustice and disadvantage in employment around the world, we encourage candidates from historically marginalized groups, including women, Indigenous Peoples, people with disabilities, people from different racial and ethnic backgrounds, and those who identify themselves as 2SLGBTQIA+ to apply for this position. Preference will be given to the equity-deserving groups during the hiring process. We offer reasonable accommodations in our recruitment process and seek applicants' advice on how best to accommodate their needs. Please self-identify and answer our employment equity questionnaire on our applicant tracking system when you apply.

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