As a developer, it is exorbitantly costly to fund a new group’s development. The group starts off with 0 funds, so you can’t pay prospective developers. The only thing you can offer them is a % payout which for all they know could be very little or even 0 if the project flops. There’s no way to offer them an up-front payment from my previous work without incurring a 30% tax.
I don’t think there’s an elegant solution to this that’s easy to implement, but the use case is still real – depending on how many developers are affected by this, this may/may not be worth looking into. Others in the past have suggested allowing any type of revenue to be transferred in, but this could be used for tax evasion. We would have to somehow restrict only development income to be able to be transferred into funds tax-free.