As a society we should provide incentives for things we would like to see more of, and disincentives for things we would like to see less of. Working from home

As a society we should provide incentives for things we would like to see more of, and disincentives for things we would like to see less of. Working from home is good for the environment, good for work/life balance, good in that it spreads demand for housing over a wider area, thus leading to lower housing costs. Why would we want to tax this?