Home and Away?

Deutsche Bank are strongly advocating a 5% tax for each day that workers 'choose' to operate remotely rather than travel to an office (https://www.theguardian.com/business/2020/nov/11/staff-who-work-from-home-after-pandemic-should-pay-more-tax). They claim that the home-based worker benefits by leading a full economic life, whilst contributing less to the infrastructure of the economy (they are not paying for travel or buying lunch in Pret). The bank calculates that the tax could annually bring in £37bn in the USA; £17.8bn in Germany and a more modest £7bn in the UK. They claim that the tax could (although there is no guarantee it would be) used to fund subsidies for lower paid workers, who are unable to carry out their jobs from home. Just a few points. Workers don't always 'choose' to work remotely. This can be a requirement dictated by age, underlying health conditions or even a need to self-isolate. Also, working from home, can reduce both road congestion and harmful emissions that damage human health and exaccerbate climate change. Surely we want to encourage home working, where this is appropriate?