Based upon an analysis of EBITDA (Earnings before Interest, Taxes, Depreciation and Amortization) as a percentage of firm revenue, nationally sole proprietors are 73% more profitable than the combination of corporations and partnerships.On average, accounting firms that are sole proprietorships returned 59.2% of every revenue dollar as EBITDA where corporations and partnerships only returned 14.4%. The total for all corporations, partnerships and sole proprietors was 16.1%.