They would restore the 10 pence starting rate of tax and introduce a 50% rate for those earning more than £100,000, as opposed to the £150,000 rate introduced by Labour.
Under their plans, tax relief on pensions contributions and pension credits would be scrapped while they would raise the hourly minimum wage to the equivalent of 60% of average earnings - currently £8.10 - in an effort to tackle poverty.
Ms Lucas says 87% of people would be better off as a result of their proposals - although other parties have questioned their figures.
Among other pledges, they would abolish prescription charges and re-introduce free eye tests in England while making long term care for the elderly free in England.
The party also want to launch a major public works programme, partly funded by increased borrowing, to create one million new jobs in renewable energy, transport, housing and waste management. This, they say, would see every home in Britain insulated for free.
Among specific environmental commitments, they would cut subsidies for aviation fuel, reduce train and bus fares, end new road building programmes and pledge to cut carbon emissions by 90% by 2030 - further than the other parties.
Ms Lucas said, if elected, she and other Green MPs would not "prop up" a Conservative government in the event of a hung Parliament.
She suggested David Cameron's commitment to the environment was superficial despite the Tories' opposition to a new runway at Heathrow and other "green" commitments.
All the three main parties have emphasised their environmental credentials in their manifestos, with proposals ranging from an investment bank to fund environmental projects to support for offshore wind, carbon capture and storage schemes and reform of the climate change levy.
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