Calls for the introduction of legislation for the X case were "simplistic nonsense", the Taoiseach, Mr Ahern, said yesterday.
He said the referendum was the result of a process that had tried to deal with the X case. "That's precisely where we started. That's where the whole basis of the Green Paper started. We were trying to deal with the X case," he said.
Speaking on RTÉ's This Week programme, Mr Ahern said the next government would have to deal with the issue, but it would be difficult.
"I don't think anyone will easily come back with a better solution than we put to the people. We are back where we were in 1992," Mr Ahern said, and added that someone could try to set up an abortion clinic and argue that it was legal. "That is a very difficult position. That's the one we tried to address."
Despite losing the referendum, he said he was still happy that the proposal had been brought. "You should never be afraid of the people having a say."
Mr Ahern said there was "a certain amount of politics" played towards the end of the campaign. "But so be it. As far as I'm concerned, we had a consistent line throughout. We didn't change that line. I haven't changed my view and won't change my view on the matter, and the country divided almost 50/50 on it."
Just one vote in every ballot box would have meant victory for the referendum proposal, Mr Ahern said.
He said there was "not much room" to reduce income tax or any other taxes in future budgets.
"In my view, governments should not be obsessed about the rates of tax," Mr Ahern said.
The important thing was that the tax take was sufficient to fund good services at a high level across the board.
"What we want to do into the future is sustain the lower rate of tax that we've achieved but continue where we still need improvements."
He said improvements were clearly needed on the minimum wage and for low income earners.