You also don't push for a system to change by "abusing" the people who have little or no power to change that system; that simply spreads a lot of collateral damage while having very little effect.

Employers won't care if their servers get short-changed by customers; even if a server quits, turnover in the industry is so high that someone else will gladly take that server's place. Employers will only notice if they can't adequately replace their staff because nobody wants to work at a place where they're getting stiffed on their income, but in making that happen, all the people who already got stiffed have suffered.

If you're against tipping because you feel the employer should pay their employees a living wage, trying to make that happen by denying the employees the money you feel they should be getting just makes them even more of a victim. To make an analogy, do you also feel that closing down free clinics (which are supported with your tax dollars) would somehow force an employer to improve its health coverage? (Recent "health care reform" notwithstanding.)

Finally, I ask: if tipping were suddenly to be outlawed and restaurants instead increased all of their prices by 15-20%, would you be fine with that? If so, why? You're paying exactly the same amount regardless.

Ask an accountant or check the IRS website. I've given you the link.

As others have noted, your server is not the only person involved in your service. The busboys ensure your table, seat, dishware, and utensils are clean and clear; the kitchen staff ensures that your meal is properly prepared to your liking; the host(ess) ensures that you get seated appropriately. They are all part of your service, even if they are "behind the scenes."

You misunderstand. Tip-outs are almost always based on a percentage of the tip income - if you leave a larger tip, the server does get extra money, they just have to share some of that extra money with the others in accordance with their tip-out percentage. Let's say they have to tip out at 10%; if you leave a $10 tip, they get $9, while if you leave a $20 tip, they get $18. They do get rewarded with that extra money.

Although I'm sure they exist, I don't know of any "real" restaurant where all the tips are pooled and every server gets an equal share. (I put "real" in quotes because I'm not considering places with tip jars, where the tips are by definition pooled; I am referring only to restaurants where tips are allocated "directly" to the server.) Also, I know of know restaurant where other servers benefit from the tip-out; to my knowledge, only employees who don't receive tips (e.g. hosts, busboys, etc.) benefit from the tip-out.