I sort of agree with the DUmmie on taxing e-mail messages but not as a way to increase revenue but to decrease SPAM.
Imposing a minuscule $0.0001 tax on all outbound e-mail could do a lot to deter spammers. As things are now a spammer will blast the same Cialis mail to 50 million addresses, 4 times a day seven days at very little cost.
If they have to start paying for blasting all that SPAM they'll either have to cut back or do some targeting of who they're sending the mail to.