How about we eliminate the Federal tax and replace it with representative apportionment.
1) Congress determines the amount of taxes to be collected
2) The amount is split into two equal pots - one for the Senators and one for the Representatives
3) The pot for the Senators is divided by 100 to determine the per Senator tax bill.
4) The pot for the Representatives is divided by 435 to determine the per Representative tax bill
5) The treasury then calculates the tax liability for each state by multiplying the per Senator amount by 2 and adds to that amount the per Representative amount, calculated as the number of representatives times the per representative amount
6) That total tax liability is then divided into quarterly amounts and communicated to each state.
7) States are then free to determine for themselves what is the best tax collection method for their citizens
8) States which are more than one quarter behind are prohibited from paying their State legislature or Governor their state salaries
9) States that are more than two quarters behind are no longer allowed a vote in committee
10) States that are more than three quarters behind are no longer allowed a vote on the floor
11) States that are more than four quarters behind will have a garnishment of all tax revenues to the State