I have found that in general, it's best to split things on tinder first dates. However, in the case of a single mother who has to pay for a babysitter or who is very busy or whatever, I usually pay for her and mention the fact that she had to pay for a babysitter as the reason. I also don't do expensive first dates though because first dates often lead nowhere.
The challenge/tightrope we men have to walk is to show women that we are capable of paying but to communicate that it's not simply a given and that we're not going to be a pushover with money. I've gotten to a place in my life and career where I'm actually doing very well and could blow a fair amount of money on dates without thinking much about it, but I have found you have more luck when you make women work for it some and don't let them assume you're always paying. Plus, if a woman is the type who expects you to always pay for everything, you don't want to be with someone like that anyway, and this strategy will quickly weed those ones out.