Many evening and night shift workers, primarily frontline and service industry workers, live in the outer boroughs. Subway, bus and commuter rail service is meager overnight, and there are serious concerns among said workers about safety on the subway. Consequently, these community members tend to drive or take taxis or car services to/from work.
These workers typically don’t make a living wage. Adding an additional tax for them to drive into Manhattan, especially overnight, will deter them from finding work or continuing to work there.
This reduction in the supply of labor could be devastating. Fewer first responders and hospital workers could potentially put lives at risk. Restaurants and locally-owned businesses would need to raise their prices or go out of business. Thus, New York City’s culture would suffer as well.