Kiwis head to the polls on October 14, with polling showing Mr Luxon's centre-right National party growing a lead over incumbents Labour, led by Prime Minister Chris Hipkins.
The last five polls released all have Labour slipping under 30 per cent and without a path to power from left-leaning support parties the Greens or the Maori Party.
National appears well-poised to end six years of Labour government, with an average lead of nine per cent over Labour in those polls.
Given the likelihood of a change of government, National is being put under the microscope, with questions over its tax polices and public sector cuts dominating the campaign.
A fortnight ago, National released a tax plan which offers over $NZ2 billion ($A1.8 billion) in income tax relief each year, funded by new taxes including on offshore gambling companies and foreign homebuyers.
Economists have cast doubt over the veracity of their forecast tax take, leading to Labour claims they are short by billions.
The NZ Herald reports former prime minister John Key abandoned a similar plan to tax foreign homebuyers because it was too difficult.
Given National has also pledged to cut the public service - excluding frontline health and education - by 6.5 per cent, Mr Hipkins argues the funding shortfall will see "very significant" cuts.
Showing the centrality of National's plans to the campaign, the tax plan dominated the press conferences of both Mr Luxon in Auckland and Mr Hipkins in Dunedin on Wednesday.
"New Zealanders are waiting for them to show how their numbers add up ... billions of dollars for which they cannot account for," Mr Hipkins said.
Mr Luxon said he was "absolutely rock solid and confident that we know what we're doing".
On the evidence of the polls, Kiwis are siding with Mr Luxon, a former Air New Zealand chief executive, who argues he is a safer economic manager.
Given National are likely to need support from libertarians ACT to govern, Labour argues National will be pushed into government cuts beyond their current promises.
Mr Luxon told breakfast television show AM he could work with the right-wingers but wasn't one himself.
"I consider myself very much a centrist and I'm very much a pragmatist," he said.
"I came to solve problems because I'm sick and tired of us talking about things and not getting things done."
Unions are calling on National to release more information on what public spending would be cut.
National is yet to release its full policy costings and is currently pouring over the government books, released by Treasury in the pre-election fiscal and economic update (PREFU) on Tuesday.
PREFU showed a slumping tax take and a return to surplus delayed to 2027, but a brighter prediction for the Kiwi economy, which will dodge recession this year against previous forecasts.
Opposition finance spokeswoman Nicola Willis said swollen debt showed the need for fiscal restraint.
"Over these next few years it's going to be very very tight in New Zealand because Labour have spent so much during the good times that we now have an exploded debt figure," she told Radio NZ.
Finance Minister Grant Robertson pointed to GDP growth of almost seven per cent since the start of the COVID pandemic, a figure which outstrips much of the developed world.
