A former Treasury director says corporate tax cuts could be a good idea

Finance Minister Nicola Willis says the rate isn't as competitive as it once was, and they're open to changes.

Willis says if changes were made to the tax, they'd need to find money somewhere else.

Economist Bryce Wilkinson says the change could help support economic growth.

Wilkinson says our rate is comparatively high at a time the Government's looking for more foreign direct investment.