Tax reform insights from a global policy expert

Tax reform insights from a global policy expert

Author: CPA Australia May 5, 2026 Duration: 20:00

Tax reform. 

It's one of the most hotly debated issues around the world

And as global tax expert Viva Hammer notes, the biggest barrier to tax reform in Australia is not policy  it is the pursuit of perfection. 

In this episode of With Interest, she brings a global perspective shaped by her work on significant tax reforms in recent US history. 

Her message is clear: progress comes from doing something better, not waiting for something perfect. 

Main learnings include: 

  • lessons from US tax reform and what Australia can apply 

  • why "better, not perfect" is critical for improving tax reform 

  • how predictability drives investment more than headline tax rates 

  • how to provide certainty for international investors 

  • the role of GST as a more efficient and sustainable tax base 

  • the fairness of corporate tax versus consumption and land taxes 

  • where Australia sits in the global tax competition landscape 

As we head toward the 2026 Federal Budget, it's clear that governments, businesses, and the accounting profession are grappling with complex and interconnected challenges  from investment certainty to intergenerational fairness and the future of our tax mix. 

This episode is a timely look at a key issue with one of the most respected global voices in tax. 

Tune in now. 

Host: Jenny Wong, tax lead, CPA Australia 

GuestViva Hammer, a leading global tax policy expert. Most of her career was spent in the US as partner in New York and Washington law and consulting firms as well as at the US Treasury Department and US Congress. She now brings that international perspective back to Australia. 

For morehead to Viva's website. 

Loving this episode? 

Listen to more With Interest episodes and other CPA Australia podcasts on YouTube. https://www.youtube.com/@CPAaustralia/podcasts 

And don't forget to click subscribe to the channel for a wide range of content that will help your career. 

CPA Australia publishes four podcasts, providing commentary and thought leadership across business, finance and accounting: 

Search for them in your podcast platform. Email the podcast team at podcasts@cpaaustralia.com.au 


Tune in to With Interest for a clear-eyed look at the forces shaping the world of business and finance. Presented by CPA Australia, this weekly discussion moves beyond the headlines to explore the practical implications of change for accounting professionals, business leaders, and anyone with a stake in the economic landscape. You’ll hear from practitioners and experts who break down complex topics in auditing, taxation, and corporate strategy into actionable insights. The conversations in this podcast are grounded in real-world application, whether the subject is a shift in regulatory frameworks, emerging leadership challenges, or broader economic trends. It’s a resource designed to inform your decisions and deepen your understanding of the professional landscape. For those looking to stay current and think critically about their work, With Interest provides a reliable and engaging audio companion. Each episode serves as a timely update and a catalyst for deeper professional reflection, all delivered with the authority and depth you would expect from CPA Australia.
Author: Language: English Episodes: 93

With Interest
Podcast Episodes
A director's guide to stronger NFP governance [not-audio_url] [/not-audio_url]

Duration: 20:32
What does good governance in the not-for-profit (NFP) sector look like? In this episode of With Interest, we'll explore the frameworks, challenges and opportunities shaping NFP leadership today. Gain practical insights i…
Post-election insights: What business needs to know [not-audio_url] [/not-audio_url]

Duration: 27:27
With the federal election decided, attention turns to the road ahead for Australian businesses and the newly re-elected government's agenda. This special episode delves into the critical economic challenges and opportuni…
CPA Australia's APAC small business survey (part 2) [not-audio_url] [/not-audio_url]

Duration: 36:09
In this second instalment of a special two-part episode, a respected panel of industry experts dive deeper into the insights from CPA Australia's 2025 Asia-Pacific Small Business Survey. This landmark small business surv…
CPA Australia's APAC small business survey (part 1) [not-audio_url] [/not-audio_url]

Duration: 32:26
In this first of a two-part With Interest, we'll explore key findings from CPA Australia's 2025 Asia-Pacific Small Business Survey, which was unveiled at Parliament House in Canberra. In part one, CPA Australia's Gavin O…
ATO guide for business owners and tax practitioners [not-audio_url] [/not-audio_url]

Duration: 25:13
In this episode, learn some of the key challenges facing accountants in their dealings with the Australian Taxation Office (ATO) and what you can expect in 2025. Gain an overview of the challenges faced by small business…
Federal Budget 2025: what you need to know [not-audio_url] [/not-audio_url]

Duration: 19:53
In this special Federal Budget 2025 episode, gain key insights and expert commentary into the measures announced by Treasurer Jim Chalmers from last night's budget speech in Canberra. Focusing on what accountants, small…
Unpacking the ACCC's supermarkets inquiry [not-audio_url] [/not-audio_url]

Duration: 19:22
Supermarkets play a pivotal role in the daily lives and finances of millions of Australians. In this episode, we'll delve into the Australian Competition and Consumer Commission's (ACCC) major inquiry into the supermarke…
IESBA's amendments: what finance professionals need to know [not-audio_url] [/not-audio_url]

Duration: 14:58
It's vital to be across changes in accounting when amendments are made by the International Ethics Standards Board for Accountants (IESBA). Learn more about these amendments - which are ready for global adoption - and ho…
INTHEBLACK: The risks and rewards of dynamic pricing for business [not-audio_url] [/not-audio_url]

Duration: 26:56
As technology and artificial intelligence grow in sophistication, dynamic pricing is increasingly being considered as part of a pricing strategy. What are the benefits and potential pitfalls that businesses should be awa…
INTHEBLACK: Ethical intelligence for accountants [not-audio_url] [/not-audio_url]

Duration: 26:36
Ethics are a cornerstone of the accounting profession. In this episode, an ethical intelligence specialist explores the challenges accountants and finance professionals face in relation to ethics. Gain practical advice o…