Comment by hakfoo

I always figured a better idea was to put a token tax on voice/VOIP telephony. A few cents per minute or even per connected call that crosses the border.

This makes the unsophisticated scams that rely on spray-and-pray and low-take-rate uneconomical, AND provides friction against offshoring legitimate customer-service.

Yeah, you can argue people will encrypt their way around being easily taxable, but it's the "tax evasion/AML" concept-- you create something easy to prove and to prosecute, even if it would be harder to hunt down the underlying scam.