Le 27 Feb 2026
Welcome back, Chifundo Mchowa!
Published on February 27, 2026 – Updated on March 2, 2026
Mainly based in Germany, Chifundo is in Clermont to work on the TEFISCON project.
We are delighted to welcome Chifundo Mchowa, a PhD candidate in Economics at CERDI and IDOS. She is mainly based in Germany, where she works with Christian Von Haldenwang, who supervises her research with Jean-François Brun (CERDI, UCA). She is in Clermont-Ferrand to collaborate with the French team of the TEFISCON project, which also includes Emilie Caldeira, Damien Cubizol, and Alima Traore.
The research aims to analyse the relationship between the state and the taxpayers - businesses and households - in the Global South. It’s a unique and comprehensive study on tax expenditures and the fiscal contract that will contribute to the continuing debate on tax policy and fiscal management. It will also offer policymakers and other stakeholders a balanced and sustainable approach to tax expenditures.
The study is based on several surveys conducted by the team in Colombia, Morocco, Uganda, and Zimbabwe. Chifundo contributed to the research design and implementations in Uganda and Zimbabwe. Now, she is performing the data analysis to confirm whether receiving or not receiving tax incentives affects taxpayers’ perceptions of tax fairness and the willingness to comply with their tax obligations.
Chifundo Mchowa holds an Erasmus Mundus Joint Master’s Degree in Global Development Policy (GLODEP), a program hosted by the School of Economics at the Université Clermont Auvergne, in partnership with Palacky University Olomouc, and previously University of Pavia.
Previously, she collaborated on the AgriSCALE project initiated by an international consortium led by the University of Pavia. During her master's, she was an intern at LASAARE, a research institute at Hassan II University in Morocco, where she explored the impact of VAT reforms on poverty in Malawi. Thanks to her expertise in taxation and fiscal policy, she has worked as a tax consultant at Ernst & Young in Malawi.
Chifundo, we are glad to have you back!
Visit her page (IDOS website)
The research aims to analyse the relationship between the state and the taxpayers - businesses and households - in the Global South. It’s a unique and comprehensive study on tax expenditures and the fiscal contract that will contribute to the continuing debate on tax policy and fiscal management. It will also offer policymakers and other stakeholders a balanced and sustainable approach to tax expenditures.
The study is based on several surveys conducted by the team in Colombia, Morocco, Uganda, and Zimbabwe. Chifundo contributed to the research design and implementations in Uganda and Zimbabwe. Now, she is performing the data analysis to confirm whether receiving or not receiving tax incentives affects taxpayers’ perceptions of tax fairness and the willingness to comply with their tax obligations.
Chifundo Mchowa holds an Erasmus Mundus Joint Master’s Degree in Global Development Policy (GLODEP), a program hosted by the School of Economics at the Université Clermont Auvergne, in partnership with Palacky University Olomouc, and previously University of Pavia.
Previously, she collaborated on the AgriSCALE project initiated by an international consortium led by the University of Pavia. During her master's, she was an intern at LASAARE, a research institute at Hassan II University in Morocco, where she explored the impact of VAT reforms on poverty in Malawi. Thanks to her expertise in taxation and fiscal policy, she has worked as a tax consultant at Ernst & Young in Malawi.
Chifundo, we are glad to have you back!
Visit her page (IDOS website)