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?
This idea goes nowhere except maybe in San Francisco, distressed because of WFH.
The article commentary is correct about this part however...
"Some companies are even thinking about adapting their staff's pay to the cost of living in the areas that their employees have chosen to work from."
Just tax everyone for breathing.
Random Deutsche Bank goons - pretty much the dirtiest big bank in the world (easy to search) - are not “economists” in the implied general sense.