Labour has urged the Government to introduce a minimum effect tax rate of at least 20 per cent after new figures revealed that 11 people who earned more than €1 million in 2001 paid no tax.
The party's finance spokeswoman, Ms Joan Burton, said such a rate would be appropriate, given the exploitation of tax loopholes by high earners and an "army" of tax advisers.
"I think it's quite a talking point wherever well-off professionals gather," she said at the publication of Labour's pre-Budget submission.
The Labour Party wants the Government to expand tax credits and the standard tax rate and increase social welfare payments by at least €14 per week.
In a package that would increase Government expenditure by €2-€2.1 billion next year, Labour also said the child benefit allowance should rise by €17.40.
The Labour leader, Mr Pat Rabbitte, urged the Government to establish a standing commission on taxation, to make recommendations on how to ensure the system was fairer.
Such a body would be broadly comparable to the Commission on Law Reform, he said.
He said the "real story" in the Government's attitude to tax was not the introduction of 20 and 42 per cent tax rates, but the use of reliefs and loopholes by wealthy people to reduce or eliminate their income tax liability.
Mr Rabbitte said the former minister for finance, Mr Charlie McCreevy, had broken his commitment in the 2002 Budget to wind down relief schemes "without exception" by the end of 2004.
"It was scarcely out before the lobbyists were in the back door of Merrion Street saying 'Jaysus, Charlie, you can't do that'," he said.
Mr Rabbitte said the forthcoming Budget was an opportunity to demonstrate whether the "spin" that followed the party's losses in the June elections had any substance.
"The Government must abandon its previous approach of stop-go economics, coupled with redistributing resources upwards to the better off."
The pre-Budget submission calls on the Government to expand the standard rate tax band by at least €2,759 and increase the PAYE credit by at least €280.
"In order to meet the bill for its pre-election splurge, the standard rate band has not been indexed for two years. This means that single people on an average industrial wage now pay tax at the 42 per cent rate. This is a substantial disincentive to work."
The submission also called for the abolition of the means test for the carer's allowance, a measure that would cost €180 million in a single year.
Labour's social welfare spokesman, Mr Willie Penrose, said such a move would amount to a "small recognition" of the work carried out by carers.
Such people saved the Government some €2 billion by staying at home to look after sick or elderly relatives, he said.
The party called for the extension of the medical card scheme and the extension of paid leave for new parents. Mothers should be granted an additional eight weeks of paid maternity leave.
Labour also said the Budget should contain provisions for an accelerated capital programme.
