In his record-long address to Congress, President Trump reiterated his aspiration to have taxes on tips and overtime pay eliminated, a position that has enough bipartisan cachet that it also forms part of Andrew Cuomo’s mayoral run agenda. We disagree.

This falls into the bucket of a policy that sounds excellent on paper — wage earners in tipped professions giving less of their hard-earned cash to the government, what’s not to like — but starts fraying on closer scrutiny. Income is income. Working for a fixed hourly wage or a set weekly salary should make no difference to your tax rate, which is progressive, as the higher income folks pay a higher percentage.

If some of that income is from tips shouldn’t matter to the taxman (and certainly a good chunk........

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