The Jobs Minister Richard Bruton has responded to Labour's promise of tipping the balance of public spending towards public services.
Yesterday the Tánaiste Joan Burton said if Labour were returned to power in the upcoming General Election, the party would fight for 70% of public money to be re-invested back into services.
However, Fine Gael has indicated that any leeway in public finances should go towards income tax cuts, including the abolition of the USC.
Minister for Jobs Richard Bruton today said there was always a choice to be made between investment and tax cuts.
"There's always a balance to be struck," he said. "You look at what are the measures in the tax code that will help sustain the recovery, how do you make work pay better for people (and) how to do allow entrepreneurs to get their business off the ground.
"Then you look at the crucial areas where we need to invest."