Prior to 1913 the Supreme Court had ruled A federal income tax unconstitutional each time Congress attempted to impose such a tax. The following plan would, I believe, be Constitutional after repeal of the Sixteenth Amendment. As simply as can be stated, the Federal government would divide the Federal budget by the population of the country and assess each state its'share of the Federal budget by multiplying the result of the foregoing calculation by the the population of the state.
Large states pay a larger share than the small states.
It would be up to the states to adopt taxes that would best suit their needs. They could have a flat income tax , progressive income tax, sales tax, manufacturers tax, or a combination these or of the many others that the minds of tax collectors can devise. This plan has the safeguards the Founders envisioned when they established a Federation of sovereign States. The States would be careful of the type taxes they imposed, lest they lose their industries and their taxpayers to some of the other competing states. If you are a Free-Market.