The way to stop this crap is to make the spammer's life so miserable that he or she will stop. I don't think so. If everyone simply deleted spam, eventually the network would slow to a crawl because there would be so much junk e-mail. Since nobody would be complaining, spam would continue to multiply until it clogs the new servers and connections. Treat the cause, not the symptom.
Spammers are thieves, plain and simple.
Since some IPPs are in cahoots with spammers, you may have to complain to the upstream provider. It's not rocket science. Examine the spam's headers. Find where the message came from and complain. If there's a Web site involved, complain.