[pwagland]

To some extent this is true. It is easier to slide cash under the table to the owner, that said, most cafes where I live are not "mom and pop only" shops. They have employees, even if only a few, and thus tend to have POS etc. It is _very_ uncommon in The Netherlands to not have a POS in except in some market stalls. Almost everyone accepts PIN, and increasingly few people carry cash at all.

The main point is that even if you are only paying (eg 35%) tax on ~70% of your income, you are still paying more than some of these multi-nationals that are paying 0% on 100% of the income.

UK story, but similar concept applies in The Netherlands: https://www.channel4.com/news/starbucks-coffee-income-tax-uk

Specifically: > Its nearest UK rival, Costa, recorded £377m sales last year, compared to Starbucks’s £398m in 2011, and its tax bill came to £15m, or 31 per cent of profits.

Costa is 100% not a mom and pop shop, they are a massive chain, like Starbucks.