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When I tip I prefer to do so in cash so they can just pocket it. When I was a dishwasher I remember the good, hardworking servers walking out every night with huge roll of bills, and they would go buy groceries without paying taxes on it.
Enabling tax evasion doesn't sound like a good thing to me!
I worked with someone like that until she wanted to buy a house. Banks looked at her claimed income and gave a hearty "lol, no". She started claiming all her tips after that. I don't remember what happened after that (this was like 2003ish)
I also do this most of the time.
Cash is also much less likely to go anywhere but where you want it to go.
I hate that many places "split tips* because I want to tip my waiter. Not that fuck stain across the room hitting on his table.