Finance Minister Steven Joyce is set to deliver his first Budget today, and tax partner at Deloitte, Greg Haddon, says there's no doubt tax brackets need to be shifted.

But he told Mike Hosking not expecting too much movement.

"I expect he's going to do a little bit on the middle bracket and then probably also spending some time on Working for Families credits which is where he can benefit some of the lower-income families."

LISTEN ABOVE AS GREG HADDON SPEAKS WITH MIKE HOSKING