One thing that should probably be mentioned (it confused me when I first started using Calibre until I figured out what was going on):
A tag does not exist unless it's used for at least one book. Consequently, there is no interface for creating a list of tags to be applied to books later.
The obvious drawback is that if you're a perfectionist like me and you've come up with the perfect tagging system for your library before you even start importing books, you can't set up your tags ahead of time.
The benefit is that it keeps your list of tags clean. You don't have to worry about purging unused tags, because they purge themselves automatically.
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