Gundula Löffler specialises in institutional and governance reforms in developing countries in the areas of decentralization, local/urban finance and taxation. She is particularly interested in the political economy dynamics underlying these reforms.

Prior to joining ODI, Gundula worked as a researcher and consultant on fiscal decentralisation and local taxation in Rwanda and other African countries. She also worked as a development adviser for the Gesellschaft für Technische Zusammenarbeit (GTZ) in Egypt, Syria and Germany on participatory development, decentralisation, urban management and slum upgrading. Gundula holds a Ph.D. in Public Administration and Development from NYU Wagner. She also has master's degrees in Public Policy and Management from the University of Konstanz, and in Cities and Regional Studies from Rutgers University.