The Department of Finance has been looking at ways to plug the gap in the tax take if it gets rid of the Universal Social Charge as promised.
The department's brief, released under the freedom of information act, also contains a warning that the price of petrol, diesel or alcohol could go up, with an extra 1 Euro 50 in excise duty on every pint.
Today's Irish Times says a high earners levy is on the cards if the USC goes, but the briefing note calls it a progressive tax and claims its abolition would be regressive.
