The Tánaiste and Labour Party leader has accused Fine Gael of trying to shrink spending on public services.
Joan Burton said there will be a battle of ideas between the coalition partners in the general election campaign.
She said Labour would be pushing for up to 70% of available exchequer funds to be invested in public services.
Currently there is an equal split between spending and tax cuts but this must change, she said.
Ms Burton also said that unlike Fine Gael would not abolish USC.
However, the Tánaiste said it would only apply to incomes in excess of €70,000.
"A high earner will only pay USC on that portion of their income above €70,000," she said.
Meanwhile, Sinn Féin has described Labour as "Fine Gael lite".
