It starts on the much smaller scale, perhaps with sweets off a counter, but can quickly escalate if not challenged. Some of them men (and women) I have worked alongside as Prison Chaplain began their life of crime by pinching sweets. The employer probably pays the waitress a very little wage, which is allowed under many minimum wage laws because she gets a job that typically generates details. The IRS might therefore believe my tip is paid "for" the employer. But I am under no compulsion ...