I'm pretty sure that would be less than popular
Of course, what's popular isn't always what's right, but in this case, I'm not quite sure if this would solve an actual problem: death taxes are already a (somewhat) stiff penalty for death. I'm not really sure if or why it would need to be stiffer.
About what Dell-Leafsong was discussing in terms of inactive accounts:
If there would ever come a time that the server would grow to the point that it was hitting memory/CPU limitations, it might be necessary to do something like that, but that's a long way off, I'm sure. Of course, that's not encouragement of hoarding - the less items there are, the faster world saves are
