The richest 10% of Scots should pay a "millionaires tax" on all assets including property and pensions, the Greens have said.
Launching the party's manifesto in Glasgow today, co-leader Patrick Harvie said the gap between the wealthiest in society and poorest had only grown wider during repeated lockdowns.
He said it was "crucial" for the most well-off to pay an increased share of taxation to help pay for Scotland's recovery from the coronavirus pandemic.
Under the Green plan, an annual one per cent tax would be imposed on all assets above a £1m threshold - including property and pensions.
The party said this would only apply to the richest 10% in Scotland, with the average household north of the Border having £233,000 of assets.
"With the wealthiest 10% of Scots holding almost half of the total wealth, the Scottish Greens believe that we need to proactively tackle the profound structural economic inequality that holds back the economy," the party's manifesto said.
"We will therefore seek to introduce a one per cent annual wealth tax for millionaires. This will be a tax on all wealth and assets above the £1m threshold, including property, land, pensions, and other assets.
"Such a tax would only apply to the wealthiest 10% in society, with an average household in Scotland owning approximately £233k in assets.
"While the ideal would be a UK or Scotland wide wealth tax, this would require UK Government consent.
"If that is not forthcoming, as might be expected, then we will explore the possibility of empowering and supporting Scottish local authorities to introduce wealth taxes within their own areas."
Speaking at the manifesto launch, Harvie said: "Let's be really clear - it's not a tax on aspiring to have wealth, it's a tax on having wealth.
"We're a society where a huge amount of the wealth that is generated by all of us is collectively is hoarded by a tiny number of people and it's simply not a sustainable way for our economy to move forward.
"Even the IMF - hardly the most radical socialists on the planet - say that wealth taxes have to be part how governments fund an investment-led recovery, I think it's going to be bizarre if the UK Government chooses to fall behind that growing local agenda.
"If they do, we'll empower local government to find ways to tax wealth at a local level."
The Greens manifesto also pledges to introduce a windfall tax on businesses that have profited massively from lockdown, such as the big four supermarket chains in Scotland.
