We have an - argumentative - child. Talks back to me, I point out the error of his ways, physically, immediately. He stops.
My wife will talk at him for hours, and decries any form of corporal punishment. They SCREAM at each other for hours, I mean, unless I step in.
For my money, she is abusing the kid.
Same thing in my house. No problem with corporal punishment, actually mo problem with the tape thing as long as it was done in the spirit of fun--which sounds really weird, but I can see a teacher kidding with the kids to be quiet or "I'll tape your mouth". Problem is, from my experience, all the kids at that age would want it also after one of them got it.