Obfuscating costs and increasing the complexity makes no sense.

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

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

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.

So then their next move would be to mandate that you live within a certain commute range. I don't think we want that.

Then to compete we’d have to move more often and pay more for less space to live even closer to the office.

why? you chose to take the job far from your house.

if companies are forced to pay for the time commuting people will choose to live 20 hours away