Scottish Labour leader Johann Lamont has hinted that the party is considering using new tax-raising powers to pay for public services.
Ms Lamont said a debate was needed over whether to use the powers and whether people would find it acceptable.
Her comments come a day after the Scottish Conservatives announced a plan to cut income tax rates and scrap certain universal benefits.
Scottish Tory leader Ruth Davidson said she wants to use Holyrood's new tax powers, which come into force in 2016, to cut the tax by one penny in the pound.
Last week Ms Lamont signalled a policy shift by calling for an end to a "something for nothing" culture. She said taxes will have to rise or services will be cut to maintain popular but expensive SNP pledges on areas such as the council-tax freeze.
In an interview published on ScotPolitics.com, Ms Lamont hinted that Scottish Labour is considering using the new powers that Scotland will have over income tax.
She told the website: "If you have got tax powers, you have to make a decision as to whether you would use them, whether people would find it acceptable, that's why I think there needs to be a debate just now."
She added: "We will look at the powers. The Scottish Parliament has been given new powers. Both the Scottish Government and I am sure every political party will be looking at what the different options are that these now offer and the responsibilities and accountabilities that go with them... Now I certainly think everybody has to come together on these things, decide what your balance of taxation against services is but the line that the SNP perpetuates is that it is possible to have Scandinavian-style services and not fund it."
The Scotland Act, which became law earlier this year, provides for the income-tax rate in Scotland to be reduced by 10%, with the Scottish Parliament then responsible to bring it back up or make variations.
The power is expected to come into force in April 2016, just before the next Holyrood election. As well as putting a question mark on the council-tax freeze, Labour said last week it might also consider tuition fees for students and an end to universal NHS prescriptions.
