An interactive companion to the working paper · Columbia University · July 2026

Tipping the Tax

New York taxi screens compute suggested tips on the all-in total, which includes every government surcharge on the meter. When policy adds a fee, every suggested tip rises with it.

Tyler Sotomayor · Gabriel Uceda-Sosa
Columbia University, Department of Economics · PREDOC Summer Research Conference · Chicago Booth, July 30–31, 2026
The experiment, in your hand

Drag the pickup time past 4:00 PM.

At exactly 4:00 on weekdays, the $2.50 rush-hour surcharge switches on, assigned by the pickup minute. Nothing about the ride or the driver changes. The suggested tips update on their own.

3:403:504:004:104:20
Trip complete3:58 PM
Metered fare$17.70
MTA + improvement$1.50
Congestion surcharge$2.50
Rush-hour surcharge$2.50
Total$21.70
ADD A TIP?
No tipCustom amount
— press a button —
The question

When a statute puts a dollar on the meter, how much crosses into the tip?

A tip is a voluntary payment for service. The surcharge changes nothing about the service, so economic theory says the answer should be zero. Pure button arithmetic says seventeen cents, the average tip rate. The estimates lie between these benchmarks.

What we find: about eleven cents of every statutory surcharge dollar becomes tip; among trips the meter actually charges, fourteen cents per surcharge dollar, about four-fifths of the rate at which riders tip the fare itself. Riders do not switch to cash or re-time their hails, and when the surcharge was repriced 150% overnight they undid about a fifth of it.

0
standard-rate card trips in the clock windows, Sep 2021–Sep 2024
0
of June-2025 tips sit at exactly 20% of the all-in total
0
of non-fare dollars enter tip bases every year on card trips
0
of every statutory surcharge dollar becomes tip (the paper’s estimate)

Sources, in order: card trips in the estimation windows (descriptive table of the paper); the June-2025 base test; annualized 2025H1 component totals on card trips; the pooled estimate per statutory dollar, 0.108 (SE 0.001).

Fact one · the base

Which base do tips follow?

Take the 2.18 million credit-card tips of June 2025 and ask what number each tip is a percentage of. Toggle between the two candidates.

Share of tips at each half-point percentage

June 2025 · standard-rate credit-card trips with positive tips

Against the all-in total, 57.3% of tips sit at exactly 20%, with further spikes at 25 and 30, the three buttons. Against the fare alone, the same tips scatter; no bin holds more than 3.6%. Tipping is organized by the base the buttons use.

Data table
How this is computed

Sample: June 2025 yellow-cab trips, standard rate (RatecodeID 1), credit-card payment, metered fare $3–200, positive tip, zero recorded tolls (2.18M trips). For each trip the tip is divided by (a) the all-in pre-tip total (total_amount − tip_amount) and (b) the metered fare; ratios are binned in half-percentage-point bins over 5–40%. Bars show each bin’s share of trips. “Exactly 20%” means equality within half a cent. Source: build_spikes.py; Figure 3 of the paper.

Fact two · the experiment

Tips increase at the minute the surcharge takes effect

The rush surcharge is assigned by the pickup minute, so trips minutes apart face different tip bases. Because fares also drift at rush hour, the estimates difference the 4:00 PM jump against weekends and exempt holidays, where the same clock carries no surcharge.

Mean credit-card tip by pickup minute

Weekdays, Sep 2021 – Sep 2024 · hover for values

The legislature repriced the surcharge from $1.00 to $2.50 on December 19, 2022, and the step at 4:00 grew with the dose. Per statutory dollar the pooled estimate is 0.108 (SE 0.001); dropping every control moves it about a cent.

Data table
How this is computed

Points are trip-weighted mean credit-card tips by minute of pickup: weekdays excluding legal holidays, September 2021 to September 2024, standard-rate card trips aggregated to date-by-minute cells. The series split at December 19, 2022, when the statutory dose changed from $1.00 to $2.50. No smoothing is applied. Cells: build_cells_v3.py.

How the estimate is built

Constructing the estimate: four steps

The estimand is a partial derivative: ρ = ∂E[tip] / ∂(statutory surcharge): how many cents the average credit-card tip moves when the legislature puts one more dollar on the meter. Step through what it takes to earn the word causal.

$0.389
Compare weekday trips just before and just after 4:00 PM in the $2.50 regime: tips jump $0.389. This estimate is not yet causal.
How this is computed

The stepper reproduces the paper’s estimating equation: T = α + πD + ωW + δ(D×W) + γB + f(r)×W + ε, where D indicates minutes past the cutoff, W indicates weekdays, B is the non-surcharge base, and f(r) is a local-linear trend in pickup minute on each side, separately by day type. Cells are weighted by card trips and standard errors are clustered by date; the bandwidth is ±60 minutes. The headline divides δ by the statutory dose. Source: 22_coefplot.do, logged in logs/coefplot.log.

Fact three · one parameter

All locked estimates on a common axis

The doses range from $0.50 to $5.00; surcharges switch both on and off; three clock cutoffs are used; the holiday calendar switches the same clock off on exempt days and leaves it on for Juneteenth; the JFK flat fare removes the fare confound by construction; and the toll boundary provides identification with no clock involved. The one failure is reported, in grey, with its diagnosis. Two further sources of variation follow in their own sections: the December 2022 repricing, which tests whether riders re-optimize when the dose jumps 150%, and the adoption events, the congestion surcharge in February 2019 and the congestion toll in January 2025, which show the effect switching on in event time.

Six sources of quasi-experimental variation

Four are plotted here; the repricing and the adoption events follow below. Each source is immune to a different objection. Hover a source to isolate its estimates.

Fifteen estimates on one per-dollar axis: every design that should detect the effect lands between 0.09 and 0.15, and the placebos do not.

The dashed line is the pooled clock mean, 0.108. The 2025 congestion toll, identified purely from geography, lands at 0.107. JFK’s $5.00 flat-fare surcharge gives 0.149 with no controls at all. The holiday calendar checks both directions: exempt holidays, where the same clock carries no surcharge, serve as a second control group (0.096 per dollar at both doses), and Juneteenth, the one holiday still charged, restores the treated step (0.096). The one failure (6 AM weekdays) has a diagnosis: dawn airport composition, and its weekend twin behaves.

Data table
How this is computed

Clock rows: the reduced-form jump at each cutoff from a local-linear regression in pickup minute (bandwidth ±60), conditioning on the non-surcharge base, weighted by card trips, clustered by date, then divided by the statutory dose. Calendar triangles: the same difference-in-discontinuities re-estimated with exempt legal holidays replacing weekends as the control group, 0.239 (0.028) at the $2.50 dose (wild cluster bootstrap p < 10−5) and 0.095 (0.038) at $1.00 (p = 0.035), each divided by its dose; the Juneteenth row is the fare-conditioned 4 PM step on the one weekday holiday the statute still charges, 0.241 (0.067) at the $2.50 dose; and the exempt-holiday placebo is the fare-conditioned step on exempt holidays themselves, 0.055 (0.030), divided by the dose (computed in 24_holidays.do). JFK squares: the identical specification on RatecodeID-2 flat fares at doses of $4.50 and $5.00; because the fare is flat, the estimate is unchanged without any controls. Toll diamond: an origin–destination difference-in-differences (a trip is eligible if pickup or dropoff lies in the zone) with route and month fixed effects, clustered by pickup zone; the coefficient $0.080 (0.005) is divided by the $0.75 statutory toll. Hollow circles: weekend and exempt-holiday placebo steps divided by the matched regime’s dose. Grey: the 6 AM weekday cutoff, where the dawn shift toward airport traffic breaks the fare conditioning; its weekend twin is normal. The dashed line is the precision-weighted mean of the six primary changes. Clustering follows the assignment mechanism (dates for the clocks, pickup zones for the toll); designs with few clusters use the wild cluster bootstrap; and minimum detectable effects, 2.8 times the standard error, are reported for every design (0.005 to 0.039 per dollar) so that null results are interpretable. Source: logs/coefplot.log and logs/stata-master.log.

Hypothesis testing, drawn: the permutation distribution

The null hypothesis, an empirical null distribution, and the rejection region, using this paper’s own test

H₀

The parametric route reaches the same verdict: the estimate divided by its clustered standard error gives t ≈ 30, far beyond any conventional critical value, and a wild cluster bootstrap rejects with p < 10−6. The permutation version needs no distributional assumption at all; the placebo cutoffs build the null distribution from the data.

Fact four · attention

Riders do not adjust

On December 19, 2022 the rush surcharge rose 150% overnight, adding $1.50 to the same bill. Two habits predict two lines. Riders who keep tipping their usual percentage show a flat tip rate; riders who hold their tip dollars fixed must cut the rate by 1.1 points.

Weekly tip rate: rush window vs. surcharge-free pre-rush window

Weekdays, 26 weeks around December 19, 2022

The rate fell 0.22 points, one-fifth of the way to the dollar-defending benchmark. Riders kept their customary percentage on the bigger bill; four-fifths of the increase passed through, immediately and permanently. The one-fifth that didn’t? Almost entirely the round-dollar tippers ("$5 every time"), whose tips don’t scale with the bill by construction.

Data table
How this is computed

Weekly tip rate = the sum of card tips divided by the sum of pre-tip totals, weekdays, computed separately for the rush window (minutes 960–1050) and the surcharge-free pre-rush window (870–955), for weeks −15 to +12 around December 19, 2022. The benchmark line: holding tip dollars fixed while the base rises $1.50 implies a 1.1-point decline in the rate. The 0.22-point estimate nets the pre-rush series from the rush series; the paper’s regression version clusters by date. Source: 17_lp_dec22.do and the cells above.

What came before

Relation to prior work

Each of these papers varies one element of the same mechanism. Our paper varies the element a legislature controls.

Haggag & Paci
AEJ: Applied · 2014
They vary
the menu: screens switched from $2/$3/$4 to 20/25/30% at a $15 fare
They find
defaults cause tips: +$0.28 at the threshold (we re-ran their archive)
Left open
what the percentage multiplies
Thakral & Tô
Working paper · 2026
They vary
the 2012 fare hike; vendors’ bases (tax & tolls in or out)
They find
bigger base → bigger tips, even for non-button riders; tolls crowd tips in when included
Left open
statutory fees, legislated doses, fiscal totals
Chetty, Looney & Kroft
AER · 2009
They vary
tax salience on the shelf tag
They find
consumers under-react to taxes they don’t see
Left open
interfaces that do the arithmetic for you
Lynn & Kwortnik
IJHM · 2023 · 68M checks
They vary
nothing; a cross-section of restaurant bills
They find
tip rates rise with local sales-tax rates
Left open
causality, and cents-per-dollar magnitude
Our paper
Sotomayor & Uceda-Sosa · 2026
We vary
the statutory base itself: six clock switches, a $1.50 legislated repricing, a $4.50→$5.00 flat-fare dose, and a congestion toll’s spatial boundary
We find
ρ = ∂E[tip]/∂surcharge ≈ 11¢ per legislated dollar, stable across doses and designs; whole-dollar tippers are inert; and government charges generate $15–21M/yr in unlegislated gratuities
New
policy variation → a fiscal-incidence parameter, and the base as a regulable dial
Fact five · a real tax

The 2025 congestion toll: dose–response

The rush surcharge is a fare component. The January 2025 congestion toll is a tax, collected from riders and remitted by drivers to the MTA. Routes differ in how often the toll is actually charged, and the tip effect climbs step-for-step with that dose.

Stylized Manhattan grid; the dashed line is 60th St. Fee collected $0.00 · tips induced $0.00

Tip effect by share of route’s trips charged the 2025 toll

Fare-conditioned, relative to routes charged <10% · 95% CIs

Zone drift would have to reproduce this gradient by coincidence. In the paper, the district also emerges on a map at the true toll date and not at a placebo date. The toll is also the second adoption of a congestion charge in this market; pooling it with the February 2019 congestion surcharge gives an instrumental-variables estimate of 0.163 (SE 0.021) per recorded surcharge dollar, in line with the clocks’ 2SLS of 0.140.

How this is computed

Routes are pickup–dropoff zone pairs. The dose is the share of a route’s post-period trips actually charged the fee, measured from recorded fee incidence (February to June 2025). Effects come from a regression of route-month mean tips on post-period dose-bin indicators (relative to routes charged under 10%), with route and month fixed effects and the non-surcharge base as a control, weighted by card trips and clustered by pickup zone. A note on pre-trends: the toll event study looks flat month by month, yet a joint Wald test on the twelve pre-period coefficients rejects (p = 0.0007); eyeballing pre-trends is not a test, so the paper reports the rejection and rests the spatial claim on this dose gradient, which slow drift cannot mimic. Source: 14_final_analyses.do.

The policy dial

Pricing a fee before enactment

Pass-through is stable from $0.50 to $5.00, so the arithmetic ρ × fee × volume prices any meter fee’s tip leak in advance. Drag the toll.

NYC TAXI · ANNUAL LEDGEREST. 2026

Toll per trip$0.75
Charged card trips / yr22.1M

Riders → MTA$16.6M
Riders → drivers (tips)$1.8–2.5M
True rider cost / trip$0.83

Legislated byNY STATE
Tip line legislated byNOBODY
Set the toll
$0.75

Arithmetic: induced tips = ρ × fee × charged card trips, with volume held at the 2025 toll’s observed 22.1M charged card trips per year; rider cost per trip = fee × (1 + ρ). The bounds use ρ = 0.108 (the pooled estimate per statutory dollar) and 0.150 (per recorded dollar, the aggregation-consistent rate for collected fees). Dose linearity is estimated in the paper up to $5.00; holding volume fixed is consistent with the estimated demand response of −1.0% (SE 0.9). The actual 2025 toll is $0.75. The 2019 congestion surcharge, still in force at $2.50, moves about $8–11M a year by itself.

The point

What a default is computed on matters as much as what it is set to

In 2012, one payment vendor computed suggestions on the fare and surcharge; the other included tax and tolls. By 2025 every vendor had converged on the all-in total, and with that convergence came a fiscal channel nobody voted on: about $21 million a year of New York’s congestion charges continue past the MTA to drivers as gratuities. The transfer runs from riders to drivers, plausibly progressively. The point is not that the transfer is bad, but that no one chose it. The dial that sets it is one line of payment-terminal arithmetic.