Suppose there are two employees: Alice and Bob, who do the same job at the same factory. Alice has a 10 minute (20RT) commute, Bob commutes 35 minutes(70RT).
If you're the owner of the factory, would you compensate them for their commutes? How would you do it?
No, the one with the longer commute should be taxed extra to account for all the damage caused to the environment, increased traffic, road wear and tear, etc.
Commuting should never be encouraged. Live where you work.