Excellent point of views.. I have never even thought of tipping before tax, but I'm sure people have many good reasons.
Anyways, I tend to be all over the place when it comes to tipping. Average, I tip around 18% as many restaurants that I go to usually are great in terms of food, as well as service.
I also have this tendency to just round up the numbers... For example, if the total is at $20.98, I would tip $4.02 so that the bill comes to exact $25.00
maybe I am the only person who does this...