The Tánaiste has also asked: "What have Fine Gael to offer?"
The Tánaiste Joan Burton says "no seat in safe" in the upcoming general election.
Today marks just 18 days until the country goes to the polls to decide the next government.
The Labour Party are continuing their pitch to the people with their plans for economic and social progress should they be re-elected.
The party are attempting to return to a coalition government, but face a difficult task to come near the 37 seats won in 2011.
On a threat to Labour seats from both Sinn Féin and Fine Gael, Labour leader Joan Burton told Newstalk Breakfast: "It is really the month of living dangerously and you have to be very robust and very tough".
"On certain issues, Fine Gael has converted, yes, to the Labour Party view - they now accept that the USC was a second income tax and that its reform is a vital part of our recovery in the future".
She also suggested that Labour candidates would be safe from Fine Gael.
On whether Fine Gael may take Labour Minister Alex White's seat in Dublin-Rathdown, Ms Burton said: "Fine Gael won't take Alex's seat, because what have Fine Gael to offer?".
But at the same time, she admitted: "No seat is safe in this election for any party" - but when asked if her own seat was safe, she replied: "Absolutely".
However she added: "I need the number ones and I need the support of all the people who support me".