His comments come as contacts between the Government and social partners intensified in an effort to reach agreement on €2 billion of cuts in public spending.
It is understood the Taosieach held direct discussions this weekend with some of the social partners.
Mr Cowen's senior officials are expected to present union leaders and employers tomorrow with formal proposals on how savings can be achieved in the public service pay bill.
Speaking on RTÉ's The Week in Politics, Dermot Ahern said everything is on the table because it costs €60 billion to run the country annually and only €40 billion is available from tax.
The Minister said this means that the tax base will have to be 'broadened', and in this regard one of the area that could be looked at is second homes.
The Government is also planning to maintain 'as much as is possible' its €8 billion budget for capital projects.
But Mr Ahern said it will be focused more, with particular emphasis on smaller projects such as the insulation of houses and small building work on schools, which would provide work for builders.
Fine Gael's spokesman on Justice, Equality and Law Reform Charlie Flanagan has accused the Government of having no coherence and no plan and said that people were justifiably angry.
