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This has been proposed before as a way to kill e-mail spam. And of course it is technically trivial for the ISPs to pay the tax and pass it on to the consumer.

A society committed to the notion that government is always bad will have bad government. And it doesn't have to be that way. — Paul Krugman
by Carrie (migeru at eurotrib dot com) on Fri May 26th, 2006 at 03:38:43 PM EST
I'd imagine it'd be really easy for the spammers to circumvent this. They'd only have to route the spam through some servers outside the EU, cracked linux boxes or somesuch. If I remember correctly (haven't been looking at e-mail server logs for almost a year now), most of the spam comes from outside Europe already.

You have a normal feeling for a moment, then it passes. --More--
by tzt (tzt) on Fri May 26th, 2006 at 06:28:30 PM EST
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