Imo if the worker is payed so well thet tipping is unusual, that should be the norm. Then when I have a reason, my kid puked on the table and the waiter cleaned it up or whatever and I feel like giving them 20, that should be tax free. As long as tips are a significant part of income it should be taxed. Not taxing tips doesn’t fix the problem that workers are not payed enough.
Imo if the worker is payed so well thet tipping is unusual, that should be the norm. Then when I have a reason, my kid puked on the table and the waiter cleaned it up or whatever and I feel like giving them 20, that should be tax free. As long as tips are a significant part of income it should be taxed. Not taxing tips doesn’t fix the problem that workers are not payed enough.