[lotsofpulp]

Obfuscating costs and increasing the complexity makes no sense.

Variable rate tolling on roads to disincentivize unnecessary travel by individual car makes more sense.

[counttheforks]

Then the companies will just tell you to suck it up and pay the tax yourself, or they'll find someone else.

[lotsofpulp]

And that someone else will also have to pay the tolls.

Therefore both employer and employee will be incentivized to locate in places with higher density housing to reduce costs.