The subway angle is an interesting one. The fees to get to work go back into the employees pocket. Many of those workers live outside of the city so the city

The subway angle is an interesting one. The fees to get to work go back into the employees pocket. Many of those workers live outside of the city so the city can't tax this group directly to make up the shortfall so they tax employees who's businesses are in city an extra %. With employees working from home the need for a downtown office changes. Everyone who uses the service will need to pay more. The benefit is same service levels with less people so everyone gets a seat. If people cannot afford it wages go up or jobs go vacant