Not to mention, it's pretty much impossible to get paid with the program in a lot of (most?) countries. As in, you get paid in BAT in some custodial service, but you can't really get it off that service to trade it to your local currency and get it into your bank account. You can't get it onto a blockchain to swap on a DEX and convert to USDT or whatever. And if you can, you'd be eaten away by fees.
Add to that, tax on BAT payments would be a nightmare to figure out.
You can trade BAT on Coinbase, Binance and Kraken. Probably a lot of smaller exchanges as well, those just seemed like the most logical one's to check.
So you pay $20-30 to send your BAT on Ethereum to your exchange, where you then pay additional trade and withdrawal fees.
You must be making a lot of BAT for this to even be worth it. I haven't seen anyone on https://www.reddit.com/r/BATProject report making more than ~$10/month, and the overwhelming majority just make anywhere from $0.20 - $5/month. So maybe in two years it's going to be worthwhile for them to go through the withdrawal steps.
In the meantime they technically have to report their BAT distributions as earnings against their income (so they pay taxes for them). Then track the average cost basis til the time of their eventual disposal.
In many countries, the network fees, trading fees, and withdrawal fees won't be deductible unless they're filing as a business. So they may even lose money throughout the process when you take additional taxes into account.
And either way it's a tax headache, and you risk opening yourself up to penalties if you file improperly, or paying an accountant extra to sort through everything for you.
Either people are making enough money to withdraw, or the amount is so low that is not required to be reported. No tax authority will come after you because you didn't declare the $100 bucks worth of crypto you got in one whole fiscal year.
Add to that, tax on BAT payments would be a nightmare to figure out.