What percentage of links do you point to home page? What percentage of links do you point to secondary pages? For example, if a company has a central headquarters. And a location in a city. What is more important to point links to?
There is no "percentage" you need to follow. If a business is localized, then target the location as well as the subject matter. The URL you point it to doesn't matter as long as the anchor text has to do with the webpage's subject..
Most of my inbound link point to secondary pages - about 2 out of 3. This is mainly because of their relevancy to the link.