[dsl]

Here is your easy solution:

Per employee tax = $0.20 * commute_miles * 2 * (commute_miles / 10)^2 * mandated_office_days_per_year * (1 + 2 * share_of_workforce_over_10_miles)^2

Tech companies can have more distributed offices and assign employees based on geography instead of teams, go back to WFH, pay employees enough to live close to their mega campuses, or pay out the ass into adding more lanes.