For me, the idea that you should tip a set percentage takes away the point of tipping. I believe a tip should reflect the service that you recieve. Personally, when I receive bad service, I will tip below 10% while exceptional service will get upwards of 20% with my average hovering around 15%. This all depends on the type of restaurant too with servers at a place like Denny's usually receiving a lower tip than at a fine dining place. Of course I always base my tip on the pre-tax amount.
As for tipping in other industries (such as for hairdressers and taxi drivers), I do not believe in tipping for these industries as you are already paying them for their service not a good as you are when dining at a restaurant. I understand why some do tip (I have in the past when I have been exceptionally pleased with the outcome), but I do not like when one in those industries feels entitled to a tip. Furthermore, I do not like the tactic that I have seen where they fumble around for an exceptionally long amount of time for your change in the hopes that you'll get impatient and not worry about getting your change, thus leaving them a larger tip.
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