I am sure that the government of the "offshore" spammer would be more willing than the USA to tax its spammers.
Don't you think the government already takes in enough of our hard earned money?
Yes. The gov't takes too much of our "hard earned money", But I don't consider the earnings of a spammer to be on par with other occupations. Tax spammers until there are no taxes to collect.
And how do you propose taxing the spammer who hijacks Grandma's computer? Are you going to tax Grandma to teach her a lesson about her lack of computer savvy?