Offices

Think of the driving time you save.
Since we work too many hours anyway, when your office is at home it doesn't seem like you are away from your family for so long.
If you own a business, you can depreciate the expense.
When you sell your home, you get back the equity.
Spur of the moment extra curricular activities (this is my favorite).
Maybe you can talk your children into serving you lunch.
A negative reason is that for some it would be hard to get away from the business. However, our solution would be to install a soundproof room where you can close the door to escape.