Viva Hammer

Viva Hammer is a leading tax policy expert, focused on corporate international tax and financial institutions and products. Most of her career was spent in the United States as partner in New York and Washington law and consulting firms as well as at the U.S. Treasury Department and U.S. Congress. She was a principal author of the international tax provisions of the Tax Cuts and Jobs Act, the largest tax reform in history. She was also author of the Modernization of Derivatives Tax Act (MODA) and the Progressive Consumption Tax.

Since moving to Australia, she has advised NGOs and large businesses on policies regarding cryptocurrency, international tax, and the intersection of policy and politics.

Viva is also a leading expert on fertility and demography, particularly focusing on falling fertility and birth rates and the impact of government policy and cultural factors on family size. She has authored the leading paper on large families and what factors drive the decision to have, and not have, children.

Viva has served on nonprofit boards and has founded several nonprofits. She has published over 150 papers, academic and popular, and speaks widely throughout the world.