The FBI has launched a new-to-me website called Looks too good to be true. There is a page that identifies risk factors; also file a complaint.
We could turn the logic of spammers, and their fellow travelers, on its head by doing more than deleting fraudulent email. Once, just once a year, pick an especially obnoxious sample of spam, research its origin, and alert every government agency with any possible jurisdiction. Spammers are counting on most of us to delete their spam and just reach their victims. What they don't expect is for us to fight back.