The Treasury has recommended cutting the top personal tax rate to 30 cents in the dollar to help promote economic growth in New Zealand.
The briefing paper to the Finance Minister was prepared last year, before the Government issued its Budget Policy Statement in December, and most of the recommendations appear to have been ignored.
It also challenges National's policies on research and development and the New Zealand Superannuanation Fund, saying they should be revisited.
Labour Party leader Phil Goff says paper shows the Government is wrong to dump the previous Government's policies.
But he says the Treasury's recommendations on cutting taxes are ideological and should be ignored.