The Budget's wellbeing focus means more focus on spending rather than revenue, says Deloitte chief executive Thomas Pippos.
"All Budget initiatives have a wellbeing aspect to them," he said.
While "wellbeing" was the label this Budget had been given it was likely to be more a case of "evolution not revolution", Pippos said.
This Thursday, Finance Minister Grant Robertson delivers what's being billed as the first ever wellbeing Budget.
Based on the living standards framework developed by Treasury it will include reporting on the Crown's progress on environmental social and cultural issues - as well as the fiscal picture.