Deutsche Bank released a report suggesting a five percent bump to the income tax of individuals who work from home. The tax is meant to offset the “privilege” of those who work from home, and redistribute those funds to workers who find themselves less-favorably situated. The tax is outlined by chapter six in the bank’s Konzept 19. The proposal’s argument is that remote employees don’t have expenditures that would normally accompany a daily commute. These include the cost of gas, car maintenance, lunches, and appropriate attire, among other costs. The absence of these expenditures gives stay-at-home employees extra capital, which, according to Deutsche Bank, should be additionally taxed.