Willis said National is offering tax reductions to working Kiwis, and Labour is "obsessed" with finding holes in their tax policy.
"We've gone above and beyond," Willis said of the party's budget.
Willis told Mike Hosking that she would not release the costings of the budget because the next step would be "releasing Excel sheets."
"We've chosen more conservative numbers."
"I'm confident people will see we've been thorough here and we've been careful."
"Ultimately what New Zealander's need right now is more money in their bank accounts."
Willis said Labour "spray the money hose around" while National had a "proven track record."
"We will be spending less than Labour," Willis said.
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