A salt tax doesn't appear to be the flavour of the month with the Government.

An academic paper published by researchers at Otago University's Wellington Campus says such a move could raise $450 million in revenue and help cut people's salt consumption.

The research found New Zealanders consumed 33 percent more salt than the recommended daily intake.

Professor Nick Wilson acknowledgess there's concern from industry that, if the measures are voluntary, some companies will hold back.

Despite this, Wilson argues that new taxes worth $450 million a year "could then be plowed in to healthy meals for kids at school, or subsidies on fruit and vegetables."

Minister of Health Jonathan Coleman admits he hasn't seen the research, but argues the Government has no plans to introduce a salt tax, saying they see the Government's role as providing information and support for people on healthy eating.

The Heart Foundation says New Zealand needs to think carefully about the consequences about propositions like salt taxes.

Heart Foundation spokesman Dave Monro argues you can't just slap a salt tax on willy nilly.

"Wholegrain bread, relative to other foods, is reasonably high in salt, but the salt is needed in the products for the structure and to help preserve the product. So we need to take care that a tax wouldn't negatively effect a product."

Monro believes more in depth research is needed on the issue.

"With regard to a salt tax, I think probably more work is needed to look at how such a tax would play out in terms of people, their shopping, and actually what they eat."