The Irish Business and Employers Confederation (IBEC) says the next government needs to take steps to reduce the amount of tax paid by self-employed people.
The group representing business owners has the current government of only talking about supporting entrepreneurs.
IBEC also says conditions are often better for foreign companies that set up here than compared with indigenous firms.
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Chief Economist with IBEC Gerard Brady, says income tax rates for self-employed need to be reformed: