Location: United Kingdom
The International Institute for Sustainable Development (IISD) hosts the Secretariat of the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF). The IGF's Global Mining Tax Initiative (GMTI) helps countries increase mining revenues for sustainable development, offering a program covering fiscal policy across the entire mining value chain.
Many resource-rich countries offer tax and non-tax incentives to attract investment into downstream mineral processing, but the fiscal and non-fiscal cost of these incentives is rarely tracked systematically, and evidence on whether they influence investment decisions is limited. To help governments make better-informed decisions, the IGF is developing a practice note assessing the short-, medium- and long-term impact of tax incentives for mining downstream viability projects. The note will examine three country cases: Zambia (copper), Brazil (iron ore or niobium) and Guinea (bauxite).
The IGF seeks a consultant, or small consultant team, to research and support drafting of the comparative practice note. Responsibilities include:
- Prepare an inception note confirming, for each country, the downstream stage under review, the incentive taxonomy, and the impact metrics and time horizons.
- Compile an inventory of tax and non-tax incentives from mining codes, tax legislation, investment and industrialization laws and special economic zone regimes, including their legal basis, granting authority, eligibility criteria and monitoring arrangements.
- Identify actual downstream projects (built, under construction, planned or abandoned), documenting the incentives each received and assessing the role of those incentives in outcomes.
- Gather available fiscal and economic data, including revenue foregone, capital investment, employment and the share of raw versus processed mineral exports, and flag data gaps.
- Conduct stakeholder consultations in each country (ministries of finance and mines, revenue authority, investment promotion agency, state mining company, private operators).
- Draft the practice note in a common format with a synthesis chapter, and revise in response to internal IGF review and feedback from country authorities.
Deliverables run from November to December 2026, with an estimated total effort of about 36 days. The position is remote; IISD will not apply for residency or work permits, and candidates must hold appropriate work authorization.
HOW TO APPLY:
Submit a CV (detailing your experience with mining fiscal policy, tax expenditure analysis, or downstream mineral processing) and a one-page expression of interest, including proposed approach and, where relevant, coverage of the three countries by team member if submitting as a team. Applications are reviewed on a rolling basis until filled. Submissions must be in English. Incomplete applications will be automatically disqualified. Only candidates IISD wishes to interview will be contacted.