Comment by reissbaker

No, the bottom rate in the American tax system is 10%, it's not untaxed... And that's only for income up to $11k, so the median American waiter is actually in the next bracket up (12%) for the majority of their income (they get $11k at 10%, and $21k at 12%). Similarly, the bottom rate in France is 11%, and is not untaxed. The UK has a 0% bottom rate, but it jumps to 20% well before you get to waiter wages.

No tax on tips will positively affect American waiter wages at basically every level. It's pretty simple math.