The rich should be taxed more heavily to pay for a system of universal childcare, according to a major new report from a leading think-tank.

The Institute for Public Policy Research has set out its vision for a new "Anglo-social" welfare state with childcare and early years education at its heart.

Social justice: building a fairer Britain recommends that by 2020 mothers should get a total of 18 months' paid maternity leave. There should also be free pre-school education 48 weeks per year for under-fives, and increases in qualification levels of the early years workforce.

To fund this, the report recommends that a combined top rate tax of 50 per cent be introduced for those earning more than 100,000.

Nick Pearce, ippr director, said: "At the heart of our social justice ambitions should be a system of universal, high-quality childcare and early years education. Achieving social justice in Britain will mean calling on the public to give their support."

- www.ippr.org.uk.