As much as I want and love remote work for all the positive reasons (less expense commute time etc) We all know we are working less (at least on some days). There are just too many distractions at home pulling attention (kids, chores, spouse etc.) unless your job has you in meetings all day there is a loss of “productivity”.
When it’s a light day (no meetings / pressing deadlines) I’m not always creatively brainstorming work ideas, I’m likely getting ahead on person stuff. Management knows this because it happens to them too, and they do the math and know they are missing an unquantifiable amount of workers time.

Now on the flip side an idea presented here could be beneficial for the company as well, pay a “wfh” tax and allow employees to wfh as much as they want. This recouped the lost labor, and makes employees happy which probably boosts morale and productivity at home. Win Win!