I'd probably report you too if I didn't know you and you were spamming taunt/laugh. ***gets annoying real quick.
Or I'll stomp you in lane and call you a ***, like I did to a Tryn who spammed laugh after I bullied him away from CS. It's kinda hard to get me aggro but flagrant disrespect will do it.
I don't report people for that, but if I manage to outplay/stomp them, I'll taunt them softly in /all. No insult or anything, just a quick "what's wrong, no more laugh spam?".
I only report people who have a really problematic attitude, whether it is active or passive. I can understand someone snapping over being harassed, I won't blame this guy, especially if he's been silent or polite at first, poor guy is just playing, he's not here to be harassed.
I make a clear difference between both but the opinions are really split in that regard. Some people will only accuse the guy who snapped over being harassed, some people will not care as both sides insulted each other, and finally some people will accuse the original harasser.
So, because of that, the key is really to never say a word and to just apologise if you suck and people harass you, then muting them. It's so hard to fade away like that but, in the long run, that's the only way to remain clean.
I have no clue why I didn't get a chat ban yet, I've been pretty colorful on occasions.