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
Is Australia's insolvency regime on the right track? [not-audio_url] [/not-audio_url]

Duration: 16:01
We examine the recent Government review into insolvency with the report Chair. Broken or fit for purpose? We put Australia's corporate insolvency regime under the spotlight. Tune in now. Host: Dr Jane Rennie, Head of Med…
JobKeeper: Assessing the business support [not-audio_url] [/not-audio_url]

Duration: 19:29
JobKeeper was the biggest stimulus payment to business in Australian history. CPA Australia's expert panel takes a look at how this A$88.9 billion stimulus package stacks up against other programs and evaluates its effec…
Expert property market update with Warren Hogan [not-audio_url] [/not-audio_url]

Duration: 18:01
Do you need to enhance your understanding of Australia's property market? Whether you're a homeowner, investor, buyer or renter, this episode will provide you with valuable property insights. Uncover expert perspectives…
What you need to know about ISSB's new reporting standards [not-audio_url] [/not-audio_url]

Duration: 15:13
The ISSB's new reporting standards IFRS S1 and S2 are set to have a wide-ranging impact. If you're a business, finance or accounting professional, these expert insights on the two new reporting changes will come in handy…
The new world of corporate disclosure [not-audio_url] [/not-audio_url]

Duration: 25:57
Financial performance isn't the only corporate benchmark these days. Investor and public information needs are evolving towards a broader set of performance measures, such as climate change, modern slavery and human righ…
The philanthropy challenge: can giving be doubled by 2030? [not-audio_url] [/not-audio_url]

Duration: 20:11
Australia's Productivity Commission aims to double philanthropic giving by 2030. Is this a realistic ambition? Tune in now for CPA Australia expert analysis of the Commission's review into philanthropy and find out what…
Federal Budget 2023: expert analysis [not-audio_url] [/not-audio_url]

Duration: 29:58
The Treasurer's Federal Budget 2023 has been delivered with CPA Australia's tax and business experts dissecting the announcement. Stay informed with this in-depth budget breakdown. Listen now. Host: Dr Jane Rennie, Gener…
Dissecting the insolvency crisis in our construction sector [not-audio_url] [/not-audio_url]

Duration: 16:43
There's a crisis in Australia. Construction companies are going into liquidation at a record rate, leaving home buyers, tradespeople, employees and the industry in shock. CPA Australia's insolvency expert shares advice a…
Why legislate an objective for Australia's superannuation system? [not-audio_url] [/not-audio_url]

Duration: 15:57
Australia's superannuation system is a global leader. Worth around AUD $3.4 trillion, the nation should be proud of the world's fifth-largest super system, one that covers around 16 million Australians as they work towar…
Inside story of the 2023 RBA review [not-audio_url] [/not-audio_url]

Duration: 34:25
Did you know the Reserve Bank of Australia (RBA) was last reviewed in 1981? That was the Campbell inquiry reporting to the then Fraser Government. Much has changed since then. Little wonder there's great interest in this…