The Liberal Democrats would seek to increase taxes on the wealthy as part of efforts to reduce the deficit, Nick Clegg has said.
Speaking to Sky News from the party's conference in Glasgow, the Deputy Prime Minister accused Chancellor George Osborne of defying the prevailing economic wisdom by trying to cut the UK's national deficit without tax hikes on the rich and instead focusing on cuts in public spending and welfare.
He said his party would insist on around 20% of the £100bn deficit being paid off through higher taxes on the rich, such as their proposed £1.5bn "mansion tax" or a £1bn reduction in tax breaks for wealthy people's pensions.
But he refused to give more details of his "red lines" in any coalition negotiations.
He said: "I know that George Osborne has decided - in a way that I don't think you'll find a single mainstream economist in the world agreeing with him - that you can balance the books by only asking the working-age poor to make additional sacrifices or only by gouging out more and more money from unprotected public services like the police, social services, social care and education.
"It's got to be a balance and we've broadly kept that balance during this coalition Government.
"I think, in taxation, you should start at the top and work down, not start at the bottom."
He said there was a "huge difference" between the priorities of the two parties that currently make up the coalition.
"We can create a stronger economy and a fairer society because that's the only way you can have opportunity for everyone to do what they want with their lives," he said.
"You do that by borrowing less than Labour but cutting less than the Conservatives. That's the stall that we're setting out.
"One of the big questions in next year's election is not just going to be who promises this, that or the other. It's 'Who will pay?' Because there is a price-tag to everything.
"Our answer is very simple. We think if you ask society to make a sacrifice, the broadest shoulders should make a contribution. The Conservative answer is very clear. They say the poorest in work should make the greatest contribution."
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