Child benefit should be taxed in order to pay for early childcare services.
In a submission to the Commission on Taxation and Social Welfare, the employers body IBEC says the €140 euro a month payment should be taxed for higher income families but kept at the same rate for those on low incomes.
IBEC wants the funds raised to be ring-fenced to offset the high cost of childcare, which it says is one of the biggest issues affecting participation in the workforce.
It's also called for the state pension age to be linked to life expectancy.
