A tax expert says changes announced in the Budget were really just tinkering around the edges of the system.
Finance Minister Bill English gave a speech to a group of businesses people in Christchurch on Friday, outlining key parts of the 2011 Budget.
One of those attending was Greg Thompson, the national director of tax for accounting firm Grant Thornton.
Mr Thompson says the Government was stuck in a difficult place when creating its Budget.
He says it is coping with an election year, and an economic situation which has not been experienced for a very long time.
Mr Thompson says it is a very middle-of-the-road Budget, with just tinkering around the edges.
He says there is some talk about whether the Government pushed far enough, and where the future direction on growth is headed.