CORPORATION tax should be levied on profits earned per employee to favour companies that employ more workers, according to the unemployed.
In its pre budget submission, the Irish National Organisation of the Unemployed (INOU) has also urged that personal tax reform be focused on increasing tax allowances at the standard rate only: "This would benefit everyone equally in cash terms, but with the main benefits going to those on the lowest incomes.
The INOU criticised the recent debate on unemployment for concentrating on the "minority problem of fraud, rather than the overwhelming problem of poverty faced by most unemployed people.
Identifying self employment as an important area of jobs potential, the submission calls for designated enterprise centres to receive concessions on local authority rates for new companies.
It also recommends the establishment of an "access to finance scheme", or an expansion of the existing scheme of guaranteed investment funds for loans of between £1,000 and £20,000.
On welfare reform, the group calls again for the implementation of the 1986 Commission on Social Welfare's recommendations. It seeks an integrated child benefit aimed at reaching £84 per child per month over three years.