Proposals looking toward administrative realignment of federal and state taxes are numerous. One particular form of modification has been rather persistently presented and requires careful study. This is transferring administration of duplicating taxes to one jurisdiction. It is usually suggested or implied, as a practical concomitant, that there shall be a corresponding realignment of responsibility for expenditure or a sharing of revenues. Generally, the application of the operating centralization idea in this country has meant to its proponents federal administration with revenue shared with the states through a form of subsidy. However, one method of revenue sharing involves state rates on the federal tax base.