I think all companies that successfully ran work from home and now requiring employees to come to office should be hit with a large carbon tax

They are contributing to increase in CO2 emission by creating additional traffic, wasting electricity and gas by forcing people to work in office rather then home. If they could run their company with employees working remotely in the las t 2 years, they should continue to do so. If not they should be hit with a large tax to offset the extra emission, extra fuel used, extra electricity used etc.