I can see some consequences of people taking up WFH that could be good for the people who have to commute: fewer people on the roads / in public transit is a clear win: it's more comfortable. People working from home full-time could move further away and lessen the pressure on housing and child care. Prices could go down and allow those who commute to move closer and further improve their commute.
In the city where I live, there are ridiculous traffic jams every day during rush hour, and the metros and busses are bursting at the seams with people. Most people are "service industry workers", sitting in an office in front of a computer all day. Why on earth would we, as a society, want to not encourage the people who can to WFH?
Even if nobody were working from home, there would still be significant differences between jobs. I hate my commute and greatly prefer working from home. But even if I had to sit my butt in the company's chair, working in an air-conditioned office is leagues above having to work, say, construction under a scorching sun or in the freezing cold. Should the government mandate that I carry a 50 pound sack of cement up the stairs twice a day and blow a heater in my face during the summer?
It's true that some (most?) "lower-end jobs" that "keep society working" are under-paid, but I doubt that some people working from home makes the difference between positions significantly worse. Trying to somehow "tax" people who work from home just sounds like a bitter "since I can't have it, neither can you".