I think tips shouldn’t exist. Restaurants and everywhere else needs to just pay a real wage. Tipping the person that walks the plate of food over to me, while the person that made the food and the plate don’t get tipped is asinine. All the places asking for tips now is asinine. Not paying taxes on what is over 2/3 of your income would be asinine as well. They already don’t report a bunch as it is. Plus, how will not paying taxes on tips factor in to social security?
Instead of making tips tax free, make tips not legal.