151 votesDave supported this idea ·Dave commented
A simple way to integrate this feature would be the way Evernote approached this....each tag is unique and the nested function is only in appearance. By having the tags unique, file names do not need to be any longer.
Honestly, not having this feature is the ONLY reason I have not completely switched away from Evernote. A nested tag structure allows me to organize like a folder structure, but have the power of tagging. The tags can be collapsed and allows for a much cleaner interface.