Is smurfing against the rules?

I know what you are thinking, yes I understand that it would be EXTREMELY difficult to enforce. But seriously, is it technically against the rules? I see one in nearly every single game. They truly ruin the game. They are as bad as boosting, so why is it completely allowed? Why can I go on youtube or twitch any time of day and watch some plat/diamond player get his rocks off by mushroom stamping bronze/silver players who are just trying to enjoy their evening, or god forbid, improve their play....?
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