I have very mixed feelings about this policy. I don't want my government taking my money in taxes, then deploying it as welfare conditional on unrelated policies. Particularly because once the have this leverage they'll make more widespread use of it.

Some (all, in fact) of the anti-vaxxers I know are extremely upstanding small businesspeople. I can imagine in the next pandemic that (1) the government will tax them heavily pre-pandemic (2) government shuts their business down by force and (3) refuses to support them unless they comply with a vaccination policy that they don't agree with.

That seems a logical but perverse destination for this sort of policy that is both unfair and at odds with basic concepts of property, freedom and charity.