Yeah, but if you tax more the businesses that helped sustain working from home and keept some parts of the economy going on "as normal", would that incentivise people to create other companies that have that as a goal (or even side effect)? They haven't defrauded people or robbed the money - there was more demand for their product, good for them. Are you going to also tax, for example, any farms that saw an increased demand because of different culinary choices? Apps for home workouts? Restaurants that do takeaway/delivery? Toilet paper manufacturers?