The Government has indicated that there will be tax cuts in the Budget despite calls to abandon them.
The Irish Congress of Trade Unions says the Coalition shouldn’t go back to the old ‘low tax and low spend model’ over the next four years.
It feels Budget 2022 should focus on childcare, education, health and housing.
Co-author of the ICTU report, Dr Tom McDonnell, believes people need to pay more taxes because of our aging population.
"That is the direction of travel for Ireland, we're leading the sweet spot now, so that means that all parts of social insurance, which includes self employed, are likely to be going up into the future.
"The question isn't really whether taxes are going up, but just how fast they'll be going up and by how much."