Business group Chambers Ireland has said more people should be paying income tax.
Launching a report on the issues it would like to see addressed in the election, chief executive John Dunne said almost 40% of the workforce paid no income tax at all.
He said the incoming government should ensure that a third paid no income tax, a third paid the standard rate and a third paid the top rate.
Chambers Ireland also wants the next government to commit to updating employment regulations on only two set days a year. It says all health and safety legislation should be consolidated into a single act.
The body also wants the government to publish a statement of national liabilities - such as pensions - in the national accounts.
