This topic is evergreen, but my two cents. I don't tip. Escorts fall into the same category as other professionals: lawyers, doctors, accountants, etc. That is, well compensated professionals that are hired for a specific job and are well-paid for it. I mean, $300/hour? How many people at Walmart, or at a restaurant, would love to make that? Whether they claim it on their taxes is irrelevant and frankly, none of my business.