I`m sorry, but you lost me on the taxing issue. You think that the cruise lines want to track the tips in order to tax them? To which government exactly do you think they are paying taxes?
Do you really think that an Indonesian waiter working for a Panamanian company has taxes removed from his salary?
He gets paid in cash, and the income is not reported to anyone.
Service staff on cruise ships are very happy about the compulsory tipping in place these days. Previously as many as 30% of the passengers sneaked away on the last day and tipped nothing. Now it is far more difficult and embarrassing to tip nothing . The staff earns more with the new system and is very happy about it.