I think remote work is a benefit when you’re sitting in a cubicle farm 8 hours a day, some days of the week. I’m much, much happier when working from home and can focus much better when it’s required. Definitely not a “taxable benefit”, though, in the sense that you get a decreased salary in exchange for it.

You bring up very good points about working 100% remote, though. It should not constitute a decreased salary unless you’re not working full time remote.

If I were you I’d try to negotiate for the employer to pay for gigabit internet and buy you a nice new PC, then just take those things off the total compensation. Nice thing being that those things are now pretty much tax-free income for you. You’ll be saving on commuting costs, too. Also calculate what you can write off for a home office.