>I am assuming these 2 statements are functionally equivalent. Am I correct?
>Thanks
>

>select * ;
>from test_financing ;
>inner join tip on test_financing.tip_id = tip.tip_id ;
>where between(_year,tipyear,tipyear+4) ;
>order by lead, st_name, _year 
>
>select * ;
>from tip ;
>inner join test_financing on test_financing.tip_id = tip.tip_id ;
>where between(_year,tipyear,tipyear+4) ;
>order by lead, st_name, _year 
>

Yes. You will get the same result from both.
But abouth to speed you should check Actual Execution Plan.