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Mr Leonard says the first minister is pessimistic, as Professor David Bell told Holyrood that behavioral evidence is actually only a belief.

He says that is why the rich should pay a bit more.

The Scottish Labour leader says there is 24% rise of the estimated number of people who could pay a 50p top rate.

Ms Sturgeon says the budget asks those at the top to pay more, that "radically" does it in a way that raises revenue not lose it.

Scottish Labour put forward budget proposals on Tuesday to raise and spend an extra £960m with radical changes to taxation.

Leader Richard Leonard said "radical" use of Holyrood's tax powers could "end the failed experiment of austerity".

The Scottish government proposed to introduce a five-band system.

Labour's proposals go a step further, adding a sixth band in the form of a 50p top rate of tax for earnings over £100,000 and redrawing the thresholds of the other higher rates. They say this would raise £540m more than Mr Mackay's proposals.

Ministers have contended that pushing the top rate of tax higher would fail to actually raise any extra funds, as higher earners could potentially change how they work and are paid, or move their liabilities out of Scotland entirely.

Read more.

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Scottish Labour leader Richard Leonard says the richest 1% now own more wealth than the poorest 50% put together.

Mr Leonard asks why the first minister is refusing to ask the richest to pay their fair share.

The first minister says: "We are asking the richest in Scotland to pay their fair share."

Ms Sturgeon says Labour has recently published an "incredible and incompetent tax policy" with no behavioral analysis.

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The first minister accuses Ruth Davidson of being "feeble".

The Scottish Conservative leader says the SNP is putting up taxes on ordinary working people and is breaking its manifesto pledge.

Ms Davidson says Ms Sturgeon is only listening to Patrick Harvie, who she says is "coming for your counicl tax" next year.

The first minister hits back saying council tax bill rises are lower here in Scotland.

"We are interested in protecting our public services," she says.

Ms Sturgeon says the Scottish government is having to protect vulnerable people from UK government welfare cuts.

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Ms Sturgeon says the Scottish government has put forward fair and progressive tax policies and the Tories want the government to cut taxes for the richest in society.

The first minister says that is why the Tories are falling in the polls.

The Scottish Conservative leader says she is not the one that lost a third of her seats at the last (general) election.

Ms Davidon says the Scottish Fiscal Commission says Scotland is heading for the lowest ecnomic growth for 60 years.

Ms Sturgeon says the SFC says tax revenues will grow faster here than in the rest of the UK.

She says the lack of GDP growth is down to population growth and calls for more powers over migration.

Scotland's economy is facing "subdued" growth over the next five years, according to the Scottish Fiscal Commission.

The independent body has predicted the Scottish economy will grow at less than 1% per year until 2022.

Its five-year forecast suggests GDP growth will be 0.7% in both 2017 and 2018, rising to 1.1% in 2022.

It said the outlook was "driven by slow productivity growth and exacerbated by demographic challenges".

It said the economic outlook impacted on forecasts of income tax revenue, with the prediction for 2018-19 being revised down from £12.3bn to £12.1bn.

Included in that figure is the Scottish government's new five-band income tax system, which the commission said would raise an additional £164m in 2018-19, rising to £199m by 2022-23.

Read more.

Philip Sim
BBC Scotland political reporter

The most significant change the budget contains is the move to a five-band income tax system.

Scotland currently has three income tax bands - a 20p basic rate, a 40p higher rate kicking in at £43,001 and a 45p additional rate for earnings over £150,000.

The budget redraws the system by adding a 19p "starter" rate and a 21p intermediate rate, while adding 1p to the higher and additional rates to create a five-band system.

The new starter rate, combined with the increase to the tax-free allowance, means many Scots will actually pay less than they do in the coming financial year than they do right now.

Overall, 70% of Scottish taxpayers will pay less, while 55% will pay less than they would if they lived elsewhere in the UK. That does, of course, mean 30% will pay more than they did last year - and 45% will pay more than they would if they lived south of the border.

There was originally an "anomaly" in the plans which saw some higher earners get a tax cut as a result of changes to the higher rate threshold. However this was ironed out as a result of the negotiations between the SNP and the Greens, raising an extra £55m.

Read more about how the budget will impact you here.

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Ms Davidson says Ms Sturgeon's answer was "more Harvie than Hunter" and that the Conservatives would "cut SNP waste, we'd scrap SNP vanity projects and we'd grow the economy."

The first minister says the Tory party are a "waste of space" in this chamber.

Ms Sturgeon says Ms Davidson cannot escape the question of where the axe would fall for the £556m cuts required by Tory plans.

Image source, PA

The Scottish budget passed its first parliamentary hurdle after winning the support of the Greens yesterday.

Finance Secretary Derek Mackay had been in negotiations with opposition leaders to find backing for the plans he first outlined in December.

A deal was reached on Wednesday after the Greens won an additional £170m for local councils.

And public sector pay rises will now apply to 75% of workers rather than the 51% that was originally proposed.

Read more here.

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Ms Sturgeon says 81% of basic rate tax payers will pay less and 55% of tax payers will pay less than the rest of the UK.

The first minister say this makes "Scotland not just the lowest taxed part of the UK, but the fairest taxed part of the UK."

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Scottish Conservative leader Ruth Davidson says there are two contrasting views on the budget - Patrick Harvie's view that it is the "best thing since sliced bread" or Sir Tom Hunter's view that is sends a message that Scotland is a high-tax economy.

Who does the first minsiter agree with, Harvie or Hunter she asks?

The first minister says she trusts Derek Mackay, the finance secretary.

She says the budget protects public services and allows investment in infrastructure and business support required to grow the economy.

SNP MSP Richard Lochhead asks about plans to ensure that wind farm companies deliver adequate levels of community benefit to provide income streams for local communities.

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Transport Minister Humza Yousaf points to a number of documents confirming cycle plans are a key element of trunk road projects.

Graham Simpson asks when the Trunk Road Cycling Initiative will be updated.

Mr Yousaf the government is "putting its money where its mouth is" when it comes to active travel.

Image source, Highland Council

Five projects aimed at encouraging people to leave their cars at home were awarded £22m by Transport Scotland in September.

Schemes promoting cycling and walking in busy parts of Scotland's cities are among those to have scooped the money.

They include plans to turn Woodside in Glasgow into a "mini-Holland", creating a cycling-friendly neighbourhood.

In Edinburgh, the money will part-fund proposals for a cycle and walking route from Roseburn to Edinburgh Park.

Proposals from Stirling and Inverness were also successful in their bid for support.