I strongly agree that email should be taxed. However... 3c per email is a bit steep! The price should be just enough to upset the spammers' ROI calculation. If,

I strongly agree that email should be taxed. However... 3c per email is a bit steep! The price should be just enough to upset the spammers' ROI calculation. If, on average, 1 in 100,000 spam messages results in an average $50 sale, the email tax needn't exceed $50 per 100,000 messages sent. That comes out to 0.0005c per message, which leaves plenty of change for that large caramel macchiato.