There’s a ton of different ways to do these kinds of comparisons, but I’m unsure how you could end up with a single number here:

> CA's total optimized tax burden for a one-man freelance company it is about 28%

CA’s tax burden varies wildly based on a host of factors. However the simple calculation for a freelancer filing as a single person making 50k = 24.6%, 100k = 32%, 150k = 36.5%, 300k = 40% which some people actually pay. https://www.upwork.com/tools/freelance-tax-calculator