Sorry this is so late, but I honestly completely forgot about this after I wrote it, so I never came back to see what transpired.
Anyway, I’m aware of how the marginal propensity to consume affects tax incidence, but in this case, where payroll taxes apply to every employee at every business, the only choices involved are whether to work and whether to hire, and companies have far more leeway in that decision. You can avoid the fizzlesprot tax by consuming an untaxed equivalent or finding a different, fizzlesprotless sexual fetish. You can only avoid a payroll tax by being unemployed; in practice, I don’t think there is such a thing as one’s marginal job. By contrast, employers look at the tax as part of the cost of hiring an additional employee, and simply won’t hire the marginal worker if his or her cost is above the expected benefit. I can’t imagine a situation where any significant portion of a payroll tax (as opposed to the corporate income tax) falls on the employer, so I didn’t bring it up.
I can’t believe that this is something people talk about. I’ve had a group of people in my head for years, complete with the mindscape the reddit FAQ talks about. I just thought I was a little bit crazy; it’s nice to see that there’s a name for it.
I can’t imagine having to deal with just one though. I started with four, which seemed like a good idea when I was eleven, and I found that distracting enough. Having only one sounds like being locked in a small room with only one companion—I’d rather be in solitary. I kept creating more regardless, and I finally ended up with sixteen (many of those only half-formed, to be fair), before I figured out how to get them to talk amongst themselves and leave me alone. Most are still there (a few seem to have disappeared), I just stay out of that room.
My advice would be to avoid doing this at all, but if you do, create at least two, and give them a nice room (or set of rooms) to stay in with a defined exit. You’ll thank me later.