Labour would reintroduce 50p tax rate
25 January 2014 Last updated at 23:01 GMT
A Labour government would reintroduce the 50p top rate of income tax for those earning over £150,000, shadow chancellor Ed Balls has said.
He said a government analysis which showed it did not raise much was skewed by assumptions made by ministers.
Conservatives said an increase would put "the economic recovery at risk".
Ross Hawkins reports.