Requiring large US employers to compensate on-site office workers in full for their commuting costs would be one way of discouraging long commutes, as laid out by the IRS' Publication 463 (
https://www.irs.gov/publications/p463 ). If they want employees in the office so badly, let them assume the full cost of transportation & food/beverages.
That would only be a starting point, though. Because as others have already pointed out, employers still aren't compensating on-site employees for the time they spend commuting -OR- the time wasted preparing for the commute. The average one-way commute time in the US is just under 30 minutes. But in order to get to work at 9:00am, I used to have to wake up at 7:30am. That's an extra 1.5hrs per day, on top of the 1hrs spent commuting.
Finally, there's the human cost associated with working in the office. I didn't have time to help my kid get ready for school; he had to take the bus, which (yep) costs more money than if I could just drive him. When I got home, I usually missed dinner with my wife & kid. And I'd rarely have time to take care of all the daily chores: laundry, dishes, grocery shopping. Which means that once the weekend finally does arrive, I have to spend my free time working to take care of those remaining chores.
Now that I work from home, I can roll out of bed, drive my son to school, shower, get coffee, & show up to work at 9:00am every day. I can attend non-participant meetings while also doing laundry or dishes, while wearing a wireless headset. My cat spends part of his days in my office, which makes the work days feel less like work. I can grab a late lunch, pickup my son from school, & be home in same time it'd normally take me to get lunch downtown. I can make my own lunch at home, too, which is usually healthier & costs way less than eating near the office. When I'm done at work, I can actually have dinner with my family now. And when the week is over, I can actually spend most of my free time doing stuff I want to do, besides chores.
Honestly, I'm not convinced that employers could ever fairly compensate workers for what it costs us to commute. But forcing them to pay some of that price, instead of placing the majority of that burden on workers' shoulders, would be a start.