I use tags for specific searches: when adding a book to Calibre the tag *NEW gets applied as part of the import process. When I have completed importing a batch of books to Calibre, I then use the saved search which looks for that specific tag.
I also tag books that need a better cover at some point when I can be bothered to try and find one (usually short stories from the pulps which have the issue cover). Apart from that, I don't bother much with tags - I tag at a fairly high level - genre or sub-genre, and I'm also tagging short fiction and anthologies (a year ago I had a 55 minute train journey as part of my daily commute, and read short stories or anthologies).
I don't need tags on the Kobo as everything is built around shelves, and unless I mistake, you still can't tag search on Kobo.
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