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She can reverse the wasteful giveaway on income tax thresholds.
The £4.5bn income tax thresholds go almost entirely to higher earners.
Raising tax thresholds doesn't help the poorest because they don't have enough to pay income tax.
The two sides also have significant differences on luxury tax thresholds and tax rates.
Stamp duty threshold doubled to £120,000, and inheritance tax thresholds raised.
Mr Clegg argues that the coalition is supporting these people by raising tax thresholds in April.
Tax thresholds should be increased, so that the burden of taxation is removed or diminished for people on low incomes.
He wants to raise income tax thresholds, a costly move that helps higher earners more than those at the bottom.
Raising personal tax thresholds is hugely expensive – with three quarters of the money going to the top half of earners.
Nick de Bois, a Conservative, says the best way to help those in work is to raise income tax thresholds.
The lower paid, too, and higher-rate taxpayers will see the benefit of a welcome rise in tax thresholds.
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