Simon Bridges says "things are only getting worse" in the Government's so-called "year of delivery" after the idea of implementing a capital gains tax was abandoned.
Speaking on TVNZ1's Breakfast today the National Party leader said, "A lot of people are saying what is the point of this Government... ...they don't have policies and plans."
"[In the] so-called year of delivery, things are only getting worse in a raft of areas whether it's environment, housing, not a single road built.
Last week Prime Minister Jacinda Ardern announced the Government would not introduce a capital gains tax after the Tax Working Group, led by Sir Michael Cullen, recommended in February one be introduced.
The group gave advice in it's report that intellectual property, business assets, shares, investment properties and land should all be put under the new capital gains tax scheme, but Labour abandoned implementing such a tax with coalition partner NZ First not supporting it.
"Jacinda Ardern said she believes in it (capital gains tax) , she wants it, but she's not going through with it. The truth of all that is that it's disingenuous," Mr Bridges said.
"What actually happened here is she decided she didn't want a capital gains tax and it was because of a relentless Opposition that embarrassed her into that position. She could see what would happen in an election if she had a capital gains tax."
Mr Bridges says it's good New Zealand doesn't have a capital gains tax but says a Government that promised to be transformational is not following through.
"Child poverty's getting worse, the environment's getting worse, in all these areas nothing is happening and that was the point yesterday of me putting forward a tax bill to show we do have positive plans in place for New Zealand if we get elected."
Mr Bridges Member's Bill aims to see income tax linked to inflation.
"As inflation goes up, the costs of living goes up ... all I’m saying on this is let's adjust those income thresholds for the taxes so Kiwis can keep more in their pocket and they’re not hurt by the cost of living."