Giving gifts in a corporate setting is a tricky business . You may want to show your appreciation for the people you work with, but gifts mean money, and money is a delicate subject at work. So as a rule, and as these commenters pointed out, gifts should flow down, not up. It's a nice thing for a boss to give a little something to their employees (though a fair, competitive wage is the best gift of all). But it shouldn't be expected for those lower on the totem pole, and thus those making less…