if people want a fairly low bandwidth tunnel then I can support users on my box, barwen.ch - like I said above, I'd want a payment via verified paypal first to confirm ID, then subsequent months can be in bitcoin - 1USD=1bitcoin, 50 cents (half a bitcoin) per month. Usage limited to 500mb per month, though - that's a fairly big restriction. If you want something bigger, then Nefario's 3 bitcoin suggestion might be more appropriate.

Access is via SSH, which you can tunnel over http (eg using netcat) - once you have that, you can use ssh's -D option to proxy out over SOCKS to wherever.

PM if you're interested.