Chifundo Mchowa is a researcher at the German Institute of Development and Sustainability (IDOS) and A PhD candidate in Development Economics at CERDI–University of Clermont Auvergne, France. Her research focuses on Tax Expenditures and the Fiscal Contract, with ongoing research in Uganda and Zimbabwe. She holds a Bachelor’s degree in Social Science - Economics from the University of Malawi and an Erasmus Mundus Joint Master’s degree in Global Development Policy. She previously worked as a tax consultant at Ernst & Young (EY Malawi). Her expertise spans tax policy and reforms, development financing, and development economics.