He says the main issue is the income not currently being taxed.
Even with the Government's fuel excise tax cut, prices have risen back towards or above $3 per litre.
It comes after researchers found a 15 percent drop in fizzy drink sales across 12 countries that have sugar taxes.
The discussion inevitably comes back to fairness.
"Anything over $3.50 a litre wouldn't be a surprise to me."
Part of ACT's plan is abolishing the Ministry for Women, Ministry of Māori Development and Ministry for Ethnic Communities.
The latest Newshub-Reid Research poll showed nearly 70 percent of Kiwis want tax cuts.
Grant Robertson, open your cheque book.
Newshub has new poll results.
Jacinda Ardern previously ruled it out while she's Prime Minister.
She says nothing has changed.
Watch the video here.
However, he didn't reveal any new specific policy.
Have your say here.
"You're asking me to project into the next election and beyond. I am not going to do that."
The Government is focused on "taxing, redistributing and dividing", the ACT Party leader believes.
He said attaining data on the level of tax paid by high-income earners would be key to any future political debate on tax reform.
"Introducing more legislation and regulations will only create more bureaucracy."
A man slated Labour for ignoring advice to introduce a capital gains tax.
The Revenue Minister speaks at Victoria University in Wellington.
"The price we have been paying for our food does not represent its true cost to the planet and to our health."
"When some taxpayers can structure to avoid the 39 percent rate, it will erode public confidence in the integrity of the tax systems and the feeling that all taxpayers are treated fairly."
But Grant Robertson says the Government promised not to make "major tax changes this term".
Are you getting the best bang for your buck after the Government slashed 25c off?
"We are in the midst of a global energy crisis."
National plans to scrap the 39 percent tax bracket and lift the income tax brackets.
It comes as National denies Labour's claim of errors in its tax cut policy.
National's Christopher Luxon zeroed in on the cost of living in his speech on Sunday.
"Why is she proposing a brand new jobs tax under the guise of income insurance?"
The seizure is a "warning to anyone" who thinks they can hide money.