Elsewhere in the document you do hint at another response—namely that by adopting the clause, companies will help avoid future taxation (though I am sceptical):
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However, it seems that the document equivocates on whether or not the clause is to reduce taxes, as elsewhere in the document you deny this:
I think both outcomes are possible. The second point is simply to point out that the WC does not and cannot (as a legal matter) prevent a state from levying taxes on firms. The first two points, by contrast, are a prediction that the WC will make such taxation less likely.
I think both outcomes are possible. The second point is simply to point out that the WC does not and cannot (as a legal matter) prevent a state from levying taxes on firms. The first two points, by contrast, are a prediction that the WC will make such taxation less likely.