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The commerce clause has a lot more implications beyond just taxation--most notably, the ability to prevent prisoner dilemmas amongst states (licensing fees, tractor-trailer lengths etc.). In the larger scheme of things it prevents horrific factionalism and inefficiency amongst the national and international markets.
That being said, I think the Commerce clause is greatly over-bloated from what it was originally meant to be (Congress regulating gun free zones? WTF does that have to do w/ Commerce? [see U.S. v. Lopez]). Nonetheless, it still serves some legitimate purposes not readily apparent.
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