In his decision on the healthcare law, Chief Justice Roberts interprets the "penalty" on not buying health insurance as a tax. He recognizes that it is meant "to affect individual conduct." But such taxes, for example import duties, are nothing new. As Roberts says (pp. 36–37 of the decision), "Today, federal and state taxes can compose more than half the retail price of cigarettes, not just to raise money, but to encourage people to quit smoking. And we have upheld such obviously regulatory measures as taxes on selling marijuana and sawed-off shotguns."
But the import, cigarette, marijuana, and shotgun examples are taxes on selling and buying something. The penalty regarding health insurance is a tax on not buying something. Does Roberts really mean to constitutionalize a tax on not buying whatever Congress may specify? What has become of constitutional limits to federal power?