jefito is spot on. I love tags, but they can't replace folders. Trying to force people to use tags (which can't fully replace folders) just doesn't work. If you don't want to use sub-folders and prefer to tag everything, no worries -- just don't use it. I can't see why some people should be forced to use an organization scheme that doesn't work for them, though. :-) I have two main problems with tags. One is to do with my workflow, and one is how they're organized. 1) I'm trying to digitize all my paper, scanning everything in that I've got in my overflowing filing cabients. If I get Evernote to automatically import and upload documents I can put them in my default notebook, and then as I sort/name/tag them, move them to the folder that identifies what it is (a bill, receipt, etc. Yes, I know I can use tags to represent that, let's ignore that for now). That way, I know what I've processed, and what I haven't. If I use tags to replace folders, how can I tell what I've processed (tagged) and haven't tagged? eg. I have one big notebook with 1000 documents, and I filter on the "receipts" tag. I get 200 results; how do I know that that's *all* the receipts I've got? how do I know I haven't mistagged one thing I scanned one day, and tagged it as an "tax invoice" instead when it should have gone in with the "receipts"? (my apologies, I'm using colloquial australian terms -- 'receipt' and 'tax invoice' are interchangable here). If I had some folder structure that identifies the type of each note that's going in, and each note can be one and only one of those types, it would keep me happy. (an alternative would be to be able to define your own metadata "attributes" for your notes, eg. I could make a "type" attribute, which defaults to or or something, then I can populate the attribute metadata definition with a bunch of different types - receipt, bill, letter, etc. At least it's some metadata value that I know *every* note has (even if it's whatever default value I set, which I could use as "unsorted"), and every note can only have one value.) 2) Tags are grouped and structured badly. As others have said, selecting a tag doesn't select all subtags, which I think it should. However, I can see both sides of the argument, and I see a potential solution: tag collections. Not being sub-tags of other tags, but actually having a "folder" (which I'll call a "collection" for ease of terminology) which itself isn't a tag, and can't be applied to any note, but simply is a logical grouping for some different tags. Eg. a "sport" collection, which then contains a bunch of different sports (football, baseball, etc.). If you select the "sport" collection, it just selects all the subtags for filtering. It's not logical to tag something with just "sport" (well, to me at least, I'm sure someone else would disagree and do it in their method), but it's a good tag grouping name. (heh, that last sentence there describes most of the problems here: people just like to organize/structure/sort their info differently. Trying to shoehorn everyone into a single method just doesn't work; why not provide a range of tools/methods, and let people do what's right for them? People already do different things to suit themselves, and have to implement strange methods to work around the restrictions of the software -- how many times have you seen someone propose a solution to another's problem with something like "ok, just make sure you title all your notes in the format , then you'll be able to.....", or "ok, make a tag called , and use it as a meta-tag to organize your data for ".... Why not just give a range of tools and let the user implement it how they want? ... yeah, I know, time and resources, which is fair enough.) Anyway, I'm rambling now. I'll end it all by saying that I think there's a lot to be learned from the "LightRoom" photography management software -- I use it to organize my 200,000+ photos that I've taken over the years, and find it's fantastic. There's about 4 or 5 different ways to organize data: folders (including subfolders), where the photo physically is on a drive, tags (which is what you'd expect), collections (any arbitrary collection of photos from anywhere, which includes sub-collections or collection sets), a bunch of attribues (flagging, rating 1-5, colours, statuses), and a bunch of metadata. I think there's a lot of potential for evernote, I just think the data organization tools needs more fleshing out.