A better method would be to collect the tax through the State's tax collection system and REMIT it to the Feds.. and not the way it is now.. The Federal budget would set the rate for the States to collect.. NO moneys directly to the Feds.. Then they would not be able to play with the tax.. it would be the same rate in all the States..
The example I think of is the gasolene tax.. so many pennys go to the State, so many pennys go to the Feds. Seems to be no problems with fuel.
There would be no Federal IRS.. Federal tax proceeds go right from the State treasury to the Federal treasury.. No collection problems and no Federal mandates or social tinkering.. and no Congressional fighting to get the States "share" back..
An increase in the tax rate would require a Super Majority of both houses.. else could be vetoed..
When you dream.. might as well dream big!