Gordon Brown has insisted Labour has a "plan for the future" as he unveiled manifesto pledges not to raise income tax and reforms to "renew" Britain.
They would be "relentless reformers" of financial markets and public services if they won a fourth term, he said.
Pledges include minimum wage increases and not to raise income tax. But Labour does not rule out a VAT rise.
The Tories say Labour's manifesto would "change nothing". The Lib Dems say Labour won't reform tax and politics.
Conservative leader David Cameron said the Labour campaign was "all about attack, and trying to scare people" about the Tories.
He said this would be contrasted with the Conservatives' own "positive" manifesto, which will be released tomorrow.
