Smurf Accounts should be banned from ranked games.
Here's why. When a smurf enters the playing field of bronze-silver (sometimes gold) he creates an artificial ELO. What this means is it tarnishes how people are matched up based off their skill level. Bronze is expected to face other bronze/silver and vice versa. When you place a smurf into that mix, it creates an unfair advantage that will affect 9 other people. 4 of them will benefit from a win they may not have deserved so their MMR goes higher, causing them to be placed into games where they are not ready and promptly feed and get trashed talked to. The other 5 get a loss that may have been a win had it been a even playing field.
Now, to make this easy to understand, we will compare a smurf to a professional basketball player. Now, that professional basketball player assumes a new alias, tells people he's 18, and plays a game with the local high school kids down the road. Now suddenly the other team can't even score a basket. The "new guy" makes all the baskets and steals all the balls. That's essentially what you're doing to this game when you make a smurf account. You create an artificial environment that gives you an unfair advantage over the other players while causing all sorts of chaos in the meantime.
If you want to smurf normals, ARAM, whatever, go right ahead. That stuff doesn't count toward anything. But the moment you take this into ranked is when I have an issue with it and frankly, if you're that good you shouldn't be ruining things for other people.