Using over 68 million guest checks from 43 brand-name restaurants across 1202 locations, this study provides a comprehensive investigation into the drivers of tipping behavior. We document that tipping rates are positively related to sales tax rates and elapsed dining time and are inversely related to discount rates and the relative busyness of the restaurant. This evidence implies that consumers tend to tip based on the post-tax bill net of any discounts and after considering the length of their dining experience and the relative busyness of the restaurant. We also find significant U-shaped relationships between tipping rates and discount rates and relative busyness, respectively, suggesting that their effects on tipping behavior are non-monotonic and perhaps more complex.

本研究使用来自 1202 个地点的 43 家品牌餐厅的超过 6800 万张客人支票，对小费行为的驱动因素进行了全面调查。我们记录了小费率与销售税率和已用用餐时间正相关，与折扣率和餐厅的相对繁忙程度负相关。这一证据表明，消费者倾向于根据扣除任何折扣后的税后账单支付小费，并考虑到他们用餐时间的长短和餐厅的相对繁忙程度。我们还分别发现小费率和折扣率与相对繁忙度之间存在显着的 U 形关系，表明它们对小费行为的影响是非单调的，而且可能更复杂。