The ladies are not dependent on tipping and they are setting the rates they feel are appropriate for their services. Just as I would not tip a lawyer, a doctor, an electrician, a plumber and so on, I am not inclined to tip a lady. This is particularly so if this is a lady that I want to see again, not only because of the oft repeated line that seeing her again is a tip, but because of the precedent it would set. For example, if I don't tip the next time, is she going to think that I did not enjoy it as much? So, in a very real sense, if I tip a lady I want to see in the future, I feel that I am increasing her rate, and really, why should I pay more than the next guy?
A long time ago, I used to see agency ladies, and not so long ago, I also used to see stripclub ladies (thanks TER and P411 for getting me out of that!). When it came to agency ladies, I felt more of a sense of needing to tip, because I knew that the lady was only keeping a certain percentage of what I was paying. Likewise, with the stripclub ladies I saw at the club, not those who would see me outside of the club, they are paying a substantial fee for their time in the VIP room.
In my case there are a few things that I think about as a tip. I am not a fan of reviews, but alas, this is a review site after all, and as much as I don't like to share, I will do so partly as a 'thank you' to a lady I really enjoyed spending time with - the other part of the motivation is to contribute, at least a little bit, to the general cause. I will also gladly reply to pms from other folks who are thinking about seeing someone I have reviewed. Again, partly to thank the lady and partly to contribute to the cause.
Finally, I am also not a fan of the dinner dates and such, not at $200/h, $300/h, $400/h plus for the time spent in public, particularly if I have not met the lady on a previous occasion. Even if I am traveling, which is when most of my dates take place, I can have a good time dining at the bar with other patrons. However, if it is someone I have seen before, if I really like their company and if I know that I am going to make an effort to see them multiple times, I may certainly do a dinner date. In the lady's mind, this would not be a tip, after all, they have to spend time with me and be 'on,' but it is something that I would not normally do, and as much as I may enjoy the company, it is also partly done to thank the lady