I also agree that paying 40% of salary for a combination of taxes, health, unemployment and retirement schemes is not a problem.  the french get a lot for this in return.  but I'm just confused with this statement which I think refers to her own personal tax rate:,

This fiscal year, her first in business, she is benefiting from deferred labor taxes. Next year, she will pay as much as 68 percent in income taxes

which seems like a lot for someone just starting a business.  I think it must be poorly worded, and means something differently than I'm interpretting.