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Survey research of the commercial food service industry with regard to tips and tip allocation revealed that 50 percent of restaurateurs require that employees report a minimum amount or percentage of sales and over 50 percent which allocate tips report them as employee income. The authors discuss these results and point out other problems.
Tan-as, John M. and Schmidgall, Raymond S.
"Tip Allocation: A Compliance Study tor Restaurants,"
Hospitality Review: Vol. 7
, Article 8.
Available at: http://digitalcommons.fiu.edu/hospitalityreview/vol7/iss1/8