Both for social contributions (pension, health, unemployment, and long-term care insurance, as well as the U1 and U2 levies, and accident insurance) and for taxes, there are partially different regulations for the self-employed compared to employees. This book examines whether these differences ultimately lead to the same burden of contributions. It takes into account that not only the contributions but also the benefits of social insurance for the self-employed differ from those for employees. It becomes evident that there are sometimes significant differences in the burdens. The aim of the reform proposals presented in the book is to reduce these disparities. To this end, the reasons for the different treatment of the self-employed and employees are first investigated. Furthermore, the main causes of the differences in burdens in Germany are isolated, and reform measures are developed, taking selected foreign examples into consideration.