[michaelw]

I didn't see anything about the many benefits that are not typically considered income by the IRS. Most notably, health insurance represents a significant extra cost that makes that 18% advantage look a little smaller. Add in 401K retirement matching and factor in the increased risk and the advantage probably goes away.

[kanwisher]

In the US business owners can contribute far more tax free to their 401k up to $50k a year. This and other tax writeoffs can skew in favor of a small business greatly over a job. However I agree most people aren't able to do the small business