Dr DEBORAH RUSSELL: Proportionately, people who earn more get a great deal more out of this tax cut. The person who earns $200,000 a year gets $1,200 a year out of it; the person who earns only $65,000 a year only gets $430 a year out of it. Now, that is the nature of progressive tax scales, but when the Opposition tells you that this will put more money in the back pockets of ordinary New Zealanders, they are not telling you where the true effect is—they are not telling you who gets the most out of this. 