Analysis:many SF members are cautious about entering government, writes Mark Hennessy, Political Correspondent.
For years, Sinn Féin has managed to sing the one tune with effortless regularity. Today, however, there are signs that differences of opinion exist.
Now in power in Northern Ireland, there is little doubting the desire of the party's Northern-dominated leadership to have their hands on some of the levers of Government Buildings in the South.
Questioned at the party's manifesto launch yesterday, the party leader, Gerry Adams, made clear his desire to be a player in the post-election coalition drama to come.
Privately, however, many of the party's Southern ranks are less convinced that this is the correct course for a party still establishing itself in many constituencies.
On the day the election began, Caoimhghín Ó Caoláin, in his usual tortuous way, hinted at the views of many in the party in the Republic, favouring only support from the outside for a minority administration. The reasons for such caution, even if they are not shared by the rampantly confident Northern wing, are obvious. Small parties eventually get mangled in coalition.
Clearing the decks to allow manoeuvre once the votes have been counted, Sinn Féin is emphasising its pro-public spending image, yet staying safe by saying that no new taxes are necessary.
Defending its spending plans, Sinn Féin's Mary McDonald pointed out that the other parties are promising €9 billion worth of tax cuts, which they are not, thus making money
available.
The election manifesto is not shy of promises: 3,000 extra hospital beds, 70,000 cheap houses; medical cards for all under-18s, along with massive increases in education spending.
Gone are the days of arguing that frightful multinationals were raping and pillaging among the four green fields. Gone, too, are the days of threatening higher corporation taxes.
Edging further towards the centre, Sinn Féin has abandoned its plan to impose a 50 per cent tax on all income earned over €100,000, though one will not find any mention of its disappearance in the manifesto.
Unlike other parties, it is not promising tax cuts, arguing that the money is needed for better public services, but it insists that no higher rates are needed either.
Tax loopholes, including the tax exile status that allows some of Ireland's richest to live here for half the year and not pay any Irish tax, should be closed immediately. Nevertheless, an element of doubt will remain about Sinn Féin's position because it goes on to insist that a full root-and-branch reform of the tax system is needed.
Like most other parties, it wants to keep all earning the minimum wage, or below, out of the tax net and those on average industrial earnings on the standard rate. Instead, VAT rates should be lowered, because the tax, which is now the State's single biggest source of revenue, is regressive and hurts the poor more than the rich. So far, so good.
However, Sinn Féin's determination to lead a campaign in government to scrap the EU VAT directive - in force since before Ireland joined up - holds dangers.
Member states, it argues, should take back the power to decide the items liable to VAT, while VAT rates should be harmonised on the island.
The argument holds merit, but change such as this comes rarely in Brussels, and it would not come cheap, particularly from countries that want Ireland to harmonise corporation tax rates.
Because it argues that no higher income taxes are needed, Sinn Féin instead has had to turn to other sources to fund its uncosted list of promises.
Under a Sinn Féin-influenced government, Bord Gáis and the ESB would have to pay much higher dividends to the State, up from the €10 million and €73 million paid annually currently.
Sinn Féin confidently expects a higher first preference vote. Even more importantly, it may attract transfers for the first time.