It is my right to spank my child if I think it is needed. I'd never find it acceptable for someone else to spank her though, and I'd never even consider spanking someone else's child.
Not in the US. I rarely spank, I believe other methods can work (for most children) when used on a regular basis, but I'm not against spanking. I think spanking, when done in anger or to an extreme, can become abuse - but spanking in itself is not abuse.