My second thought is, "Baloney."
This bit of depression humor is attributed the famed street artist, "Banksy." It is a cheap shot and I hope not truly a Banksy, he is too intelligent and talented to defer to the cliche that all business people are miserable cube dwellers.
A child like Calvin would grow into an adult with passion and excitement about all that life has to offer. Sure, he will feel occasional frustration with the closed doors and dead ends created by the "establishment." But he will open those doors or turn around and find another hallway that is not blocked.
He is not wearing that suit and carrying that briefcase to a dreary cubical job. He is on his way to a one-to-one, the bank for financing for his next big idea, to meet with a prospective client or to set up a gig for the band he manages. If he is looking down and pensively thinking of his childhood, it is because he wants to find that stuffed tiger (in his parent's attic) and place it in his office to remind him to keep seeking that next big adventure.
Calvin is not a defeated business man. Calvin is an entrepreneur. He may not be rich yet, he is probably sleep deprived and a little worried about paying the rent but he is determined, confident and HAPPY to be doing what he loves.
Whoever created this bit of "art" may need to reevaluate their path or stop making assumptions about other people's paths. Oh, and Calvin would not be walking away from that corner. He would be careening full tilt TOWARD the corner.
Here is a Banksy that is closer to what I feel everyday as a "business person."
