Eliminate the self-employment taxes! As someone who makes most of their money in that evil "box 7" on the 1099-MISC, I get hit doubly hard, and just about every other person who does this claims excessive deductions and/or under-reports this figure to make up for the burden.

Especially with 2009 being as hard as it was for so many people, I've been unable to collect on about 30% of my invoices, which when you don't make that much to begin with, and have to pay New York rents, is devastating. I know many people who are in this same boat with their deadbeat clients. But when you're doing the work yourself, there's no way to write all those hours off (when they could have been spent on paying clients!)

Thus, the combination of the double taxation from SE taxes, plus the inability of the sole proprietor to write off unpaid invoices, means my burden is well more than what a full-fledged company would pay in the same situation. I have nothing against taxes at all, but for the small contractor the system seems to be if not purposely set up against you, totally regressive and unfair.