National is expected to make tax bracket changes to keep up with inflation. 

It'll unveil its policy in a few hours, with Finance Spokesperson Nicola Willis saying it'll be funded through a mix of spending cuts and "targeted" revenue tools. 

She's long talked about the "squeezed middle", meaning as much relief for middle income earners as higher income earners. 

Auckland University tax expert Craig Elliffe told Kate Hawkesby changing the brackets is a good idea for middle New Zealand. 

He says the fiscal drag caused by inflation means there's more tax on them right now, so it's a sensible signal of a policy. 

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