So, spanking is the last-ditch effort? What is the first? A child calls his teacher a mother****er at school, what do you do? He does it again, what do you do? He does it a third time and now you are at the last-ditch effort and spank him. Do you really believe the child is apprehending corrective action?
What about if he was stealing from the local grocery store? Do you believe the system will give him three or four opportunities? That is what kids think today. Because they get five chances before parents really get serious, they believe the system works the same way. That is why the parents end up on TV talking about how Jimmy is a good boy, but knowing they've failed him.
If you think a kid is going to jump straight to cussing at a teacher without trying the water with lesser acts, then I don't know what to say. Believe me when I tell you, my kids knew from day one that they were to be respectful to their teachers regardless if the teacher was right or wrong. If the teacher was right, too bad, accept the punishment and move on. If the teacher was wrong, too bad, accept the punishment and move on. What my children didn't know is that I would be having a meeting with the teacher and principal to discuss the teacher's actions. Disrespect wasn't (with my oldest) and still isn't (with my youngest) tolerated. For example, my son came home and told me he got his name on the board for talking. Not a big deal, except he decided it was best to try and play lawyer with the teacher. Was he talking? Yes, but not when the teacher nailed him, and he decided it was best to plead his case. The next day, he went to school with a hand written apology for being disrespectful.
As far as your stealing scenario, one of my daughters decided to steal chapstick when she was four years old. I marched her straight back to the store, asked for loss prevention, and watched as she explained that she stole something and emptied her piggy bank to pay for it.
Breaks are given at home, not in the real world and my children know that.