You’ve got to give credit to former President Donald Trump for being the first to bring up what has become a politically popular proposal to eliminate the federal income tax on tipped wages. It was a smart political move. Republicans, long maligned as the party of billionaires and multinational corporations, could use more policy proposals aimed at helping lower and middle class workers and small businesses. This proposal would do both, and it also, on the surface at least, aligns with conservative fundamental principles of shrinking taxes and the overall size of government, generally always a good thing. You’ve also...