That's really twisting things beyond recognition. In the US, we deduct business costs period, but pay taxes on profits. So as long as your business or your employer's is making profits, the taxes on profits are replacing it, not your fellow citizens. And if profits aren't being made, well obviously the situation isn't going to last too long.

The idea that the taxes of people who don't work from home are somehow subsidizing those who do is... just not how it works.