Who ultimately pays for this congestion tax? The employees in the form of lower salaries, the customers in the form of higher prices and the shareholders in the form of lower profits.

I prefer an alternative approach: a telecommuting incentive tax credit. Telecommuters themselves get a tax credit and companies also get a tax credit.

That would be the fastest way to spur more remote friendly workplaces. Then the environment, congestion, commute stress, etc will all be reduced. The "cost" of the credit would be more than offset by reduced road maintenance costs, lower pollution, fewer accidents, etc.

Unless you're dealing with customers directly, or making a physical product, there's no reason that offices in their conventional form should exist.