Income tax powers criticised by Carwyn Jones
19 January 2014 Last updated at 09:07 GMT
The income tax powers on offer to the Welsh assembly are "pretty much useless", said the first minister.
Restrictions on cutting or increasing income tax in Wales would not help the economy, Carwyn Jones told BBC Wales.
On Monday he will give evidence to MPs on the draft Wales Bill which gives the Welsh government the power to vary income tax, following a referendum.
He also defended Labour's record on running public services in an interview with Daniel Davies on the Sunday Politics programme.