Many females I've dated get actively offended if I the guys try to pay rather than splitting the bill. And frankly, they have a right to be offended, giving the historical double standards that are associated with this sort of thing.

I have to admit, when I was dating, I would always offer to pay half the bill -- but I never went on a second date with any guy who took me up on it. I know this goes against the general policy of forthrightness that I otherwise followed, and I can't really defend the practice rationally. It probably was an area where I was following drives I didn't fully understand, maybe something about finding a man who was capable of the old-fashioned, stand-up, protect & provide business.

In any case I would definitely advise men to offer to pay on the first date. I mean, don't insist on it, but showing that you have money, and aren't stingy with it, is generally an attractive thing.