This is to say the least, a majorly stupid idea and any attempt to
implement it will be met with massive resistance.

A recipe for burning spam (commentary)

… Imposing an international levy on e-mail, however, would dry up
spam faster than the receding Dead Sea. Each electronic messages could
be taxed in dollar terms at, say, one-tenth of a cent per message.
Individual users would get an allowance of perhaps 1,000 free messages
a month before the tax kicked in while legitimate business could
receive an even more generous grant.

The notion of negotiating such a planet-spanning treaty is not
really as far-fetched as it might seem at first.

Source – SF
Gate

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