It comes after Kezia Dugdale ditched her party's unworkable £100 rebate earlier this week, meaning that every taxpayer in Scotland will pay more here than elsewhere in the UK.
The attached figures show how much people will pay extra in tax under Labour going up the income scale to the average wage in Scotland - £27,000.
By contrast, the Scottish Conservatives have made it clear for the last year that no-one in Scotland should have to pay a higher burden of tax than people from elsewhere in the United Kingdom.
On a visit to Dumfries today, Ruth Davidson says that the need to retain competitiveness is particularly important in the south of Scotland, given its proximity to the border.
Scottish Conservative leader Ruth Davidson said:
"The contrast today between the Conservatives plan for jobs and Labour's chaos on the economy could not be starker."
"We have brought in a new living wage across the UK so that anyone over 25 will be paid a minimum of £7.20 an hour. For someone working full time on the minimum wage, it means they will get an extra £1040 in their pay packets. Also as of today, they will pay less tax, with the personal allowance going up to £11,000."
"On the other hand, we have Scottish Labour going into an election saying they want to take extra relief for families away. Somebody earning £20,000 will have to pay £85 more than in the rest of the UK. A worker on the average wage in Scotland will have to pay an extra £160 than if they had the same job south of the border."
"The choice could not be starker: the Scottish Conservatives want our country's workers to keep more of their own money, while Labour wants to take ever more money out of workers' pay packets in tax."
Speaking in Dumfries, Ruth added:
"The SNP wants to make Scotland the highest taxed part of the UK - and we have a Labour and LibDem opposition which wants them to go further. It is sending out the wrong message entirely and would only damage Scottish jobs and the economy.
"Nowhere would this be felt more than in the south of Scotland. It's not going to help families and businesses in Gretna and Dumfries if everyone knows that you pay less tax a few miles down the road in Carlisle."
"We have said right from the start of the year that Scotland needs to stay competitive if we are going to be able to pay for our vital public services."
"People in the Borders and right across the south of Scotland need their pay packets protected - and we are the only party in this election promising to do that."