Filed under: Tax
AP
The Liberal Democrat Chief Secretary to the Treasury made the comment as he dismissed calls from the Tory benches for a pre-election reduction.
David Cameron has fuelled speculation by repeatedly refusing to rule out a further trimming the current 45p rate for those earning over £150,000 a year. It fell from 50p last year.
But in an interview with the Daily Mirror, Mr Alexander said: "I think it is right at 45%. I wouldn't go to cutting below 45%.
"I would say that would happen over my dead body.
Asked about Mr Cameron's refusal to rule out cutting the top rate, he replied: "You'll have to ask them (the Tories) why they answer those questions in those ways.
"If you ask me would I cut the top rate below 45p the answer is 'no'. In this Parliament we will not allow that to happen."
Mr Alexander also had some praise for Labour's Ed Balls - amid questions over whether the Lib Dems could work with the party in a future coalition.
"I play cricket with Ed Balls. I have opened the bowling at Lords while he kept wicket behind the stumps and I have to say he didn't let anything past him. So I would endorse him as a wicket keeper," he said.