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 Guest: Viva 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 more, head to Viva's website. And don't forget to check out CPA Australia's YouTube channel for the upcoming live Federal Budget 2026 webinar. 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: With Interest https://www.cpaaustralia.com.au/tools-and-resources/podcasts/with-interest INTHEBLACK https://www.cpaaustralia.com.au/tools-and-resources/podcasts/intheblack INTHEBLACK Out Loud https://www.cpaaustralia.com.au/tools-and-resources/podcasts/intheblack-outloud Excel Tips https://www.cpaaustralia.com.au/tools-and-resources/podcasts/excel-tips Search for them in your podcast platform. Email the podcast team at [email protected]