The Minister for Finance has indicated he may cut taxes in the next budget.
Michael Noonan says it is a priority of his to raise the point at which people hit the top rate of income tax.
Tax returns in November were higher than expected and there has been a general improvement in the economy.
Minister Noonan sasy any cut in taxes would be a boots to job creation.
He says personal taxes can become a tax on jobs - and he believes this is one of the reasons people who are working in Ireland decide to emigrate: