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http://www.pui.ch/phred/archives/2005/04/tags-database-schemas.html

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• Database schemas for tag-based systems
  You want to have a database schema where you can tag a bookmark (or a blog post or whatever) with as many tags as you want. Later then, you want to run queries to constrain the bookmarks to a union or intersection of tags. You also want to exclude (say: minus) some tags from the search result.
  By henrik in Development with database development schema tag

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