What is the relationship between Deloitte and tax in the context of the input sentence. Choose an answer from: product/material produced; manufacturer; distributed by; industry; position held; original broadcaster; owned by; founded by; distribution format; headquarters location; stock exchange; currency; parent organization; chief executive officer; director/manager; owner of; operator; member of; employer; chairperson; platform; subsidiary; legal form; publisher; developer; brand; business division; location of formation; creator.

A report by Deloitte says it would be fairer to tax super like income, subject to progressive rates, and suggests contributions be taxed at marginal rates minus 15¢.

Answer: product_or_material_produced