The publicly-funded mass higher education system in Ireland, with admissions mainly from the secondary education sector, began in 1967. In the 1980s, after creating the Institutes of technology system, the government launched tuition-free policy for attendance of universities. The number of national universities, institutes of technology and colleges of education providing higher education, that are regulated by the Department of Education and Skills of Ireland, is 29 in total. In recent years, the number of private colleges is 14. However, 96% of students in Ireland are still enrolled in national universities. All types of school fees and the cost of living was subsidized by the government in accordance to students' household income. By conducting a literature analysis and document analysis, this current study analyzes Irish higher education and tuition free policy to understand the impact of the relevant topics. It mainly uses publicly available documents, implementation reports and other relevant materials of existing official websites of Ireland to grasp the development of publicly-funded mass higher education. It shows a lateral longitudinal level policy in Ireland, presenting a analysis of objects of the research and the results. Additionally, it uses statistics of universities and colleges of the Department of Statistics of the Ministry of Education of Taiwan to conduct a comparative analysis of secondary data to investigate the current situation of students' enrollment, grants and subsidies in Taiwan's universities and colleges to identify the problems to be analyzed. Two feasible suggestions are offered: (1) Re-examining the allocation of resources for public and private universities and colleges; (2) Reviewing the measures of universities and colleges to aid disadvantaged students.