It would be like a people tax on entertainment. To eat out, go to a movie or play, or anything other kind of conspicuous leisure activity, you would have to pay for an entire party of at least X number of otherwise unemployed people, who would in turn compete to be the most entertaining or helpful companions and therefore the most often invited. The extra revenue would justify a larger actual tax on the entertainment industry, and that money could be channeled into Colleges of Companionship.