Daniel Webster said it well in arguments before the U.S. Supreme Court: "An unlimited power to tax involves, necessarily, a power to destroy."
Justice Roberts seems to believe Congress has the power to tax whatever it wishes, or tax those who don't do as Congress wishes. Under Roberts new rules, Congress doesn't even have to call it a tax.
There's plenty of destructive power in Roberts' ruling. But like Obamacare itself, we'll probably have to wait until implementation for most Americans to realize how destructive it really is.