As suggested by Ruddick, membership taxes appear to be relatively closer to the objectives of transfer taxes and are less vulnerable to the danger of abuse than the way of incorporating them into the wealth tax system income or to adopt inheritance tax based on the annual return, since the aggregate wealth transferred over one's life is taxed at a consistent tax level. Since the wealth transferred, even if incremental, is also accumulated within the recipient's wealth portfolio, a tax based on the aggregate amount of taxes that annually renews the total amount is more direct and intuitive. Like the current tax bracket, a reasonable bracket with a higher marginal tax rate would successfully achieve the goals of social equality and raising more revenue, as long as administrative difficulties do not impede such