A tax expert says the priority should be looking at lower tax brackets, as ACT calls for a flatter tax system.

The Party's approach would remove the the highest and lowest income brackets.

Leader David Seymour mentioned the idea in his State of the Nation speech yesterday, saying it would be fairer.

But expert Robin Oliver says changing the upper bracket shouldn't be a focus.

"I think the issue that would have merit looking at would be removing the ability of people to pretend that they're actually poor, when they're not." 

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