It's also suggested the state pension age should to be linked to life expectancy.
A call has been made to tax child benefit for those on higher incomes.
The employers body IBEC says the money generated should be used to pay for childcare services, as the high cost of early years childcare as it would encourage more people into the workforce.
In a submission to the Commission on Taxation and Social Welfare, IBEC says the €140 euro a month payment should stay the same rate for those on low incomes.
It's also suggested the state pension age should to be linked to life expectancy.