If someone used spoofing to break the law, there's strict liability for some kind of statutory damages, say $100, applicable to everyone across the chain. I.e. I can sue Verizon for sending the call to my phone, Verizon can sue whoever connected to their network, they can sue whoever spoofed on their network, etc.
This will quickly lead to networks requiring proof of authorization or at least posting some kind of bond to be allowed to spoof numbers.
And there's no real downside. Nobody has a pressing need to spoof but not enough to post a bond convincing the phone networks that they won't break the law.