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Way less than is lost to tax avoidance by the ultra-rich, or indeed deliberate under-taxation of the ultra-rich. Enjoy your tips and don't feel bad about it.
I never felt bad about it, taxing poor people is the governments bread and butter so you would think they would want to end tipping so they could take ever single cent from poor people.
This assumes everyone working for tips is poor
It's not a zero sum game. We could be losing money to rich tax dodgers and also to tips.
(There's unlikely to be any tax losses anywhere near what we lose to tax dodging - but it's not a competition.)
That said - it's not the tippee's fault (yeah I'm going to call them tippees and there's nothing they can do about it). The employee (commonly referred to as a "tippee") isn't being paid a living wage, so the employer makes up the difference with tips. The tips aren't taxed (they're only taxed for waitstaff since their tips are a "part of the salary"), and don't go into the business owner's books - so they can ("truthfully") state that their business is successful at their current rate of pay, and there's no real record of the reality.