It depends on the situation.
If you are a champion who doesn't scale extremely well with gold (i.e. Alistar, Leona, Braum, Shen, Maokai) and you can (without risk) give the kill to someone who scales extremely well with gold (i.e. Jax, Master Yi, the ADC, an assassin), it can be beneficial to do so.
If you already have a significant amount of kills (and gold), it can be better for your team if your allies get the kills. This means that your gold is more evenly spread and that multiple people on your team are strong rather than a single very strong champion.
However, you primarily want kills so that you can build an advantage and take objectives. If the enemy dies, they will miss gold and experience while your team will have additional pressure on the map.
In short, I wouldn't really say that KSing is really an issue at higher levels of play. Aside from the occasional toxic player, the most I have seen is players occasionally asking to spread the gold around so that it's not all funneled into a single champion.