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Liberal Democrat leader Nick Clegg has said figures suggesting the poorest are paying more tax than in 1997 show that Labour "cannot be trusted" on fairness.According to research by the Lib Dems, the poorest 20% of households pay £107 more tax annually in today's prices, while the richest 20% pay £319 less.
Mr Clegg said his party would rebalance the system with a £17bn "tax switch".
In the foreword to Labour's manifesto, Gordon Brown will promise "a modern, progressive Britain based on fairness".
The prime minister is due to launch the document on Monday.
'Damning evidence'
According to the Lib Dems, the poorest 20% of households have seen the share of their gross income which is taken up by tax increase from 37.8% in 1997 to 38.7% in 2008.
By contrast, the party says, the burden of tax on the richest 20% fell from 35.3% of gross income in 1997 to 34.9% in 2008.
The Lib Dems have promised that they would raise the threshold for basic rate income tax to £10,000, which they say would put £700 in the pockets of millions of low and middle income earners.
They say they can pay for the move by a new mansion tax, raising aviation duties, closing loopholes exploited by the rich and cracking down on tax avoidance.
Mr Clegg said the figures showed that Labour could not be trusted to secure a fairer Britain.
He added: "On the day Labour launches its manifesto, this is damning evidence that after 13 years they have failed to deliver fair taxes.
"Despite everything they said in 1997, life has got harder for people at the bottom and easier for people at the top."
On Sunday, Mr Clegg said the UK could be hit by "serious social strife" and "Greek-style unrest" if Labour or the Tories win the election and introduced severe spending cuts.This article is from the BBC News website. ? British Broadcasting Corporation, The BBC is not responsible for the content of external internet sites.