The Irish Congress of Trade Unions has called for tax credits and bands to be increased in line with inflation in the budget in December.
The ICTU's General Secretary, David Begg, is also seeking a package of measures to help workers with childcare costs.
He said that Ireland is on the wrong trajectory for achieving a just society and that a change is required away from the ideology of low taxes and small government.
The ICTU's pre-budget submission, which was delivered to the Minister for Finance this morning, says that the Government's strategy of insisting on a 12.5% Corporation Tax rate at a European level is neither sustainable nor in the best interest of the country.
The ICTU is also looking for a windfall tax on profits from land rezoning.
However, it notes in its pre-budget submission that the problems with changing course should not be underestimated.
Difficulties in non-receptiveness to change
Apart from the ideological platform associated with low taxes and small government it says there is the practical difficulty of persuading the population that a change is necessary, at a time when people are not receptive to paying higher taxes.
The ICTU wants business taxes and levies reviewed and has urged the Government to seek higher taxes from the financial sector.
It says it would be strongly opposed to the introduction of a new corporate tax break for research and development because the corporate tax rate is already too low at twelve and a half per cent.
The ICTU submission to the Minister for Finance calls for the re-examination of a wide range of tax breaks including capital allowances for property development that are availed of by wealthy individuals to minifies their tax liabilities.
It also urges the Minister for Finance to re-examine the interest relief on borrowings for rented residential properties.
The ICTU has called for a new statutory training levy to fund the training needs of people in the workforce and also wants the Government to consider raising PRSI rates to fund elder care in the medium term.
On Social Welfare, the ICTU wants child benefit payments increased to €149 per month for first and second children and to €185 for subsequent children.
It also wants significant progress made on raising the minimum social welfare rates to €150 in real terms by 2007, as well as further progress on raising the Old Age Contributory Pension to €200 by 2007.
