First, who declares their tips - all of them - and since when is paying a tax for things like health services, road care, infrastructure upkeep, defense from enemies for example a "bad" thing? So here is going to take advantage of the "no tips tax" and the "no overtime pay" tax - CEO's of large corporations, they now get schedule overtime and set up a system whereas clients can leave tips, you know like in a tip jar at Starbucks. Make sense now? The poor will stay poor and the rich are getting richer, that's how it goes, everybody knows.