One of the pathologies of the current dev fund is that most people view it as a source of USD. And, for accounting purposes in the US, grants are treated as USD income. The dev fund doesnt have USD and doesnt pay USD though - it pays ZEC. Potential buyers of ZEC are the ones who may be willing to exchange for the granted ZEC. But, in a bid ask market with limited liquidity, the actual USD amount can not be retrieved. Taxes are paid on a fictional amount of USD.
There needs to be a substantial shift in this perception. The dev fund does not receive USD and does not pay USD.