[mopsi]

If money was already made, then it should go to descendants. However, I see no reason why further copies made after death should get taxed in favour of descendants for 70 years. What do they have to do with it anymore? What value do they provide to justify the compensation?

[jtbayly]

What value do they provide? Their existence is in all likelihood one of the reasons the author put pen to paper in the first place. It is rewarding the author and encouraging creative work to be able to pass on ownership of creative works just like other belongings.