You may ask what has taxation got to do with tipping ? Well in a welfare state, the employees are supposed to be paid a moderate wage in accordance with living wages and inflation. I suppose some portion of the 50%+ tax the government rips off from me goes to this. Am not shelling out a tip on top of this.
In low tax regimes, there is an argument to be made for 15-25% tipping but even that doesn't stand true in current climate. The government has intervened and increased minimum wages everywhere. So unless there is some balance, tipping beyond a certain limit is economically illogical and overrated.