AMTP Proceedings 2026

Document Type

Conference Proceeding

Publication Date

Spring 2026

Abstract

Tipping in the U.S. has become increasingly controversial as widening disparities and “tip creep” intensify inequities among tipped employees who receive a certain amount of minimum tips in the U.S. This contradictory situation, a social issue among various stakeholders—including employees, employers, consumers, and public policymakers in labor law—raises a critical question: “Who should hold primary accountability for ensuring wage fairness and guaranteeing a livable income for minimum-wage workers?” As ongoing preliminary research, this study aims to explore potential answers to this question by examining the evolution of tipping contexts and cultures associated with various stakeholders by incorporating three theoretical grounds—paradox theory, sensemaking theory, and equity theory. Methodologically, this study proposes a mixed-method approach to capture each stakeholder’s perception toward the paradoxical tipping agenda. Finally, the study provides expected implications in theoretical, practical, and societal aspects.

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