This is untrue as a general rule, though it can be closer or farther from the truth depending on market conditions.
To see why, imagine that every month you buy a supply of fizzlesprots from Acme Corp. Today is the first of February, so you eagerly rush off to buy your monthly fix. But wait! The government has just imposed a tax on all fizzlesprot purchases. Curses! Now you'll have to pay even more, because Acme Corp will just pass the whole tax on to you.
Now change "fizzlesprot" to "labor" and "Acme Corp" to "employee". Huh? You're an employer, not an employee? My world is turned upside down! Could it be that the narrative where You bear the full brunt of every tax and They end up paying nothing is wrong?
In fact, whenever an economic transaction is taxed, the buyers and the sellers split the tax based on who is more eager to buy or sell. Labor is no different. It's possible that, empirically, the employee usually pays more of a labor tax than the employer, but this is by no means guaranteed and I would personally expect the proportion to vary significantly between labor market segments.
(Wikipedia's article on tax incidence claims that employees pay almost all of payroll taxes, but cites a single paper that claims a 70% labor / 30% owner split for corporate income tax burden in the US, and I have no idea how or whether that translates to payroll tax burden or whether the paper's conclusions are generally accepted.)
For more details, consult your nearest introductory economics textbook.
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A tulpa is an "imaginary friend" (a vivid hallucination of an external consciousness) created through intense prolonged visualization/practice (about an hour a day for two months). People who claim to have created tulpas say that the hallucination looks and sounds realistic. Some claim that the tulpa can remember things they've consciously forgotten or is better than them at mental math.
Here's an FAQ, a list of guides and a subreddit.
Not sure whether this is actually possible (I'd guess it would be basically impossible for the 3% of people who are incapable of mental imagery, for instance); many people on the subreddit are unreliable, such as occult enthusiasts (who believe in magick and think that tulpas are more than just hallucinations) and 13-year-old boys.
If this is real, there's probably some way of using this to develop skills faster or become more productive.
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.