There's no travel issue touchier or more confusing than whom to tip and how much.

Gratuities are an expected part of any transaction between you and waiters, taxi drivers, bellhops, cruise ship workers. Yet tipping is arguably the most uncomfortable moment you experience on a vacation: Did I give that guy enough for carrying my bags? Did I give him too much? Did the waiter's smile mean he was grateful? Or was he smirking at me?Sure, there are certain countries where tipping is almost unheard of. Japan, for one, and the Scandinavian countries. On the other hand, places such as Brazil, Egypt and India seem to run on an energetic exchange of crumpled dollar bills.

But for most of us, tipping and its inherent problems are a source of greatest concern in the United States, western Europe and Mexico. So here's a primer to help you out.

In the United States, a restaurant tip should be calculated on the total cost of food and beverages, excluding the sales tax. If the service was good and prompt, tip 15 percent. If it was only fair, tip less, say 10 percent to 14 percent. If it was very good, leave 18 percent. If it was extraordinary, leave 20 percent.

In Europe, a 15 percent service charge is almost always included in the price of a meal. But it's now accepted practice to either round off the bill or leave your change if you pay in cash. If you're paying with a credit card in France, leaving 10 or 20 francs ($2 or $4) in coins is ideal.

But don't leave too much. Watch how Europeans tip, and you'll be amazed at how little they leave. It's often an amount that would be considered an insult in America; but in France, as well as Italy, Spain and Germany, the gesture seems to matter more than the actual amount.

In Mexico, a service charge of 15 percent sometimes appears on your bill. If there isn't one, plan on tipping 10 percent to 15 percent.

The rule of thumb in hotels worldwide is to tip bellmen $1 per bag, or the equivalent if you're in a foreign country. That's if they bring your luggage from the curb to the front desk or up to your room. If they're part of a daisy chain of baggage handlers giving your Samsonite a workout you needn't tip all those middlemen.

If you call down for a hair dryer or an iron, tip the bellman or maid $1. But when someone wheels in your $30 continental breakfast and you discover that a 15 percent, or even 18 percent, service charge has already been tacked onto the tab, don't feel obliged to add a single greenback. If there's no service charge, add 10 percent to 15 percent.

Maids often get nothing more than some loose change left in an ashtray, yet they probably work harder than anyone else. Figure on leaving them $2 per night at the end of your stay.

If a concierge has been especially helpful, getting you theater tickets and restaurant reservations, then a tip is a good idea.

In New York City, cabdrivers are tipped 15 percent to 20 percent, although one often wonders why. What's useful for newcomers arriving at JFK Airport is a yellow sticker inside each cab, explaining that the net fare to anywhere in Manhattan is $30 plus tolls and tip.

In most of Europe, plan on adding 10 percent of the meter to keep the cabbies happy. But in Scandinavian countries such as Denmark and Sweden, where the fare includes value-added tax (VAT), all you need do is round up the fare. If it's 46 kroner, leave 50. In Mexico, tips are usually included in the rate you've negotiated with the driver.

Cruise ship waiters and stewards should be tipped on the last day of a cruise. But note that there are two types of cruise lines when it comes to tipping.

There are those that "suggest" the tips you should consider leaving for your cabin steward, waiters, wine stewards, maitre d's and anyone else who has served you while on board.

At Crystal Cruises, for example, the suggested amounts per person per day are $3.50 for room stewards, $3.50 for waiters and $2 for assistant waiters.

But watch out at the bar. Like many other cruise lines, Crystal automatically adds a 15 percent gratuity for all bar drinks, soft drinks and wine by the glass.

Cruise lines such as Seabourn, Windstar and Holland America have a stated no-tipping policy. The theory is that you're charged more for such cruises, so workers on board are paid more and do not expect tips. You should tip on such ships only if you want to reward unusually good service.

For any cruise on which you take shore excursions, plan on giving the local guide or driver a few dollars.

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On most group tours, tips for porters are already included in the price. But you can expect to tip your guide or escort at the end of the trip. Abercrombie & Kent, for example, suggests tipping $5 per day per person more or less, depending on the economy of the country in which you're traveling.

Those who take a bicycling or walking holiday with a company such as Butterfield & Robinson, a trip that generally runs about $3,000 per week, often tip $50 to $100 per couple, which is then divided between the two guides.

On a Western dude ranch vacation, 10 percent of the cost of the trip is expected; on a $1,200 trip, that's $120, but it's usually split among a dozen wranglers, cooks and other workers.

In Europe, theater ushers who bring you to your seat expect $1 or the equivalent. The same holds true in washrooms, where 50 cents to $1 should suffice.

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