Social network accounts are assets. Just see how much they can fetch on the black market. Therefor when the owner dies, the death tax should be applied to them. That way the deceased's offspring will be forced to pay the death tax or whoever wants the deceased's account may have it for whatever profit methods they can dream up. This is how capitalism works and failure for the beneficiaries to pay a hefty tax, it should be auctioned to the highest bidder. Then the highest bidder will cause that account to earn money, further stimulating the economy.
This tax should be funneled back into big businesses in the form of subsidiaries and tax refunds so that those large companies can post higher profits and provide more jobs. Using the common conservative logic that dictates the largest companies should enjoy the highest tax cuts like Bush pushed for, we could fix our economic woes in one fell swoop. I'm surprised that such an obvious solution to help the common man find employment hasn't been devised sooner. On top of that, imagine all the accounts that would have remained dormant and all the revenue they will generate for companies that buy them and our great nation!