However the Conservative offensive - backed by a new poster campaign - underlines their belief that Jeremy Corbyn's credibility on the economy remains a key Labour weakness.
Britain, Mr. Corbyn said at his manifesto announcement at the University of Bradford, had been "run for the rich, the elite and the vested interests", adding: "They have benefited from tax cuts and bumper salaries while millions have struggled".
Labour's manifesto - published on Tuesday - did not set out how plans to nationalise the national grid and the water industry would be funded.
Corbyn promised a Labour government would immediately guarantee the rights of European Union citizens in Britain and reject the threat of walking away from Brexit talks. In the main, that contribution will come from dropping the threshold for the additional rate of income tax (45%) from £150,000 to £80,000 while those with earnings over (a very precise) £123,000 paying tax at a [re-introduced] 50% rate.
However the Conservatives said that if Labour's nationalisation programme - which was not costed in the manifesto - and other investment spending was taken into account, borrowing would hit nearly £58 billion by 2021-22, the final year of the next parliament.
The 51-page document included commitments to take the railways and the Royal Mail back into public ownership while also nationalising the electricity distribution and transmission networks.
Labour will also impose new taxes on "excessive" pay, private school fees, and homes bought by trusts registered in offshore tax havens to raise £48.6bn.
She told BBC Radio Scotland: "I think he's wrong, I hope he's wrong".
Corbyn remains popular with the party membership and his campaign events attract large and fervent crowds, but he has lost the confidence of most of Labour's members of parliament and has extremely low popularity ratings among the broader electorate.
Ms Dugdale will say: "In the face of some of the greatest challenges our country has ever faced, the choice at this election is being presented as one between a Scottish National Party with no programme to speak of and an emboldened Tory party that is pushing a hard Brexit at all costs". People like me are always optimistic ... things can happen.
It came as Labour made further gains in the polls, as support for the party reached its highest point of the general election campaign so far.
Prime Minister Theresa May called a snap election to try to boost her parliamentary majority ahead of divorce negotiations with the European Union.
"It's ordinary working people who will pay for the chaos of Corbyn".
The IFS said: "The tax revenue that Labour's proposal would raise is highly uncertain".
The extra funding for adult social care would be spread across the next five years and would alleviate the current "crisis", the manifesto states.