I have spanked as a very last resort. Not with DD, I have lightly swatted her hand when she was a toddler, but she was the kind of child who would bawl if she was put into time out, so that worked for her.
My son, totally different child. Would not stay in time out, would not stay in his room(I had to put him in his room, run out before he followed me and stand in the hallway pulling the door closed as he tried to open it @@), and that took FOREVER because his time out didn't start until he stopped sceaming and trying to get out. ::sigh::
1-2-3 Magic was not so magical here with him.
Talking to him-ha! He talked over you, loudly, and just would not listen, so what to do? Time out? See above.
Take things away? He didn't listen when you told him you were taking away such and such because he was so busy talking over you that he couldn't even hear you. Then when he did find out, he was so stubborn he'd just say "I don't care" and that would be that.
So yes, he has gotten spanked as a very last resort, it gives me no enjoyment but when nothing else works, I have to do something.
As time has gone on he has learned that it's better to listen and do his 4 minutes in time out then to keep being out of control and having the punishment go up(double time outs, taking away a favorite toy, taking away a favorite toy for a week, etc. and finally last resort spanking).
My children know that no matter what the displine, they choose it.
It is their choice to behave or not-but I understand kids get goofy and crazy so my first response is always just telling them to stop, next is a gentle discipline(time outs), it is their choice to cut it out when first told, it is their choice to accept a time out or not, and if not they'll get a punishment they'll like even less.
I see no problem with a child being spanked very infrequently.