I work in my office electronically. Home based businesses are mostly cashflow based businesses. We don't have a ready equities market, there is little in the way of business loans, and lines of credit are generally not available to us. We run our businesses based on short term positive cashflow and controlling costs. Having our offices in our homes is one way of controlling overhead.
Big business turns to home based businesses for outsourcing.
We reduce costs and can often do a better job. At the same time, home based businesses have barriers in the way of deducting dedicated home offices just because we don't spend all of our time in the office. It isn't right. It isn't reasonable. And it's bad for business and the country.