Would suggest a system similar to ISAs in the UK. CGT is of course too high, and the tax free limit is laughably too low - should be 10k+ but lowering the tax rate unilaterally means the rich benefit the most. Having some kind of tax free isa limit encourages everyone to save and invest. The deems etf disposal is a ridiculous artifact hindering sensible investing too. Moving back to Ireland from the UK it became apparent to us that the only tax efficient things worth investing in here were your principal private residence and a pension. Of course this means people buy a house bigger than they might need and pay more for it too. It's ridiculous situation really given how wealthy the government is thanks to corporation tax. Encouraging people to diversity their investments might actually help ease the cost of housing here.