I read this and was musing today.
Firstly one of the things that struck me is that part of the argument is all about paying towards infrastructure, but this infrastructure has built up around working in City and town hubs, paying for the unused offices and the levies on travel, on the flip side, if people wfh more coming out of covid then you will find that more people are living and shopping locally, so this will drive that infrastructure to be provided more locally, benefiting people living in those many many more in number local locations than the fewer. City hubs. City office may move to other uses and the environmental benefit, of less journeys is potentially vast. It also makes journeys for those who have to travel much more pleasant and quicker. Just because we have become used to paying above the odds to fight our ways. In to working hubs, in to cramped and stressed cities doesn't mean we should continue to do so. And the benefits to generating more local business not only benefits the wfh workers, but non workers such and. Pensioners, sahp who will have more available on their dorrstep rather than having to go to cities or miss out.
In addition, outside of people who a commuting in to big cities (eg those who are making a saving on travel and pricey lunches) each wfh worker is seeing household costs increase in terms of water,.gas.and electric, all of which is saving the employer, and potentially in the long run saving the employer on building costs.
So no, I don't agree on such targeted taxing on wfh on the basis proposed in the article.