I don't think so. At least for me, I tip because I've worked in a kitchen. I've worked with waitstaff. I know how hard that job can be. If you are happy, and do a good job with me I would feel guilty not paying you a tip because your normal wage is shit and it's almost impossible to live on. So if I can tip you $15 bucks raising your hourly to at least $22/hr or so I feel good for helping that person being able to live. It's voluntary. Its cash. I expect you to pocket it and not pay tax on it. But that's your call.
repeat visits is what you do for good to exceptional service/product at a good price.
tipping culture is just the lazy way for restaurants owners to deal with high attrition rates and lack of training and decent wages.