Managing Taxonomies Strategically
http://www.montague.com/abstracts/taxonomy3.html

Montague Institute Review
2001

Abstract:

Taxonomies are structures that provide a way of classifying things -- living organisms, products, books -- into a series of hierarchical groups to make them easier to identify, study, or locate. Taxonomies consist of two parts -- structures and applications. Structures consist of the categories (or terms) themselves and the relationships that link them together. Applications are the navigation tools available to help users find information.