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I think George Skandalos has the right idea. Back of the house workers get the shaft because front of the house workers rarely share their tips. Going with a flat 20% service charge that shared among all the employees is the way to go. Besides, this tipping thing has become kind of ridiculous.
No tax on tips was always kind of dumb pandering. Just raise the standard deduction to like $50,000 if that’s what you’re trying to do.