Ruth Davidson leapt on comments by business leaders that raising taxes could 'drive away' talent.
The survey also indicates that the SNP are heading for a second majority government.
The Scottish Conservative leader said the SNP's manifesto would not be a sufficient mandate for one.
Analysis: Bernard Ponsonby on the BBC's 'excellent' two-part series Europe: 'Them or Us'.
Comment: Alastair Brian says he has nothing against the Queen but it's time for the monarchy to go.
The head of Scottish Vote Leave said key SNP policies would be blocked by the EU.
Comment: Tomasz Oryński on the growing importance of UK elections to Polish residents.
The First Minister vowed to make raising attainment her top priority if re-elected.
Comment: Don't knock the SNP leader for timidity, says Dan Vevers. History backs her up.
Barack Obama is expected to set out his support for the UK staying in the European Union.
The Scottish Liberal Democrat leader said he would remove custodial sentences from judges.
The party's UK leader threw his weight behind his Scottish chief on trip to Inverness.
Kezia Dugdale says her party will 'protect the local services that people rely on'.
Comment: Kirsty MacAlpine argues the United States needs real political change.
A drive for independence, more spending on health, extra childcare hours and tax cut for airlines.
Federation of Small Businesses says confidence is 'faltering' as firms face new challenges.
Probe into MP's conduct found to be 'outside commissioner's remit'.
The SNP leader launches party's manifesto with a pledge to increase the NHS budget by £500m.
Lib Dem leader goes on the attack as Sturgeon prepares to launch her party's manifesto.
In a speech in Perth the Scottish Conservative leader stated that only her party can oppose the SNP.