Does anyone have an understanding of whether there are corporate accounting and tax incentives that would explain some of the opposition to remote work? I susp

Does anyone have an understanding of whether there are corporate accounting and tax incentives that would explain some of the opposition to remote work? I suspect there is some incentive for corporations and companies in general to spend money on real estate and offices, even though they would not really be necessary. It would explain things like Yahoo requiring all their remote employees to move to SF even though the city becomes ever less livable. Sure there are reasons to live there, but something seems off, why make people move there? Austin (and Dallas and Houston to a lesser extent) is another good example of there possibly being some kind of corporate tax and accounting incentive really driving this matter. Austin's tech boom is really an artificial concoction that was initiated while Bush was governor to incentivize and attract, and even poach tech firms to Texas and Austin. I have my suspicions that the tax and accounting regulations are far greater of a force of nature than is recognized regarding WFH and remote work, especially once companies grow to a certain size. If you think about it. it's absolutely insane that the tech industry is so obsessed with co-locating when, if you get off the fence, you can develop proper management and technology solutions that could make your workforce far more effective and productive. I mean what can you do to enable effective remote working with around $100,000+ in office space costs over a year? It makes no damn sense.