I think there is only one trial - written up in the Indian OT journal. The trial was of poor quality with lack of blinding and and no randomisation and the statistical analysis is quite concealed. However the authors reported better outcomes in the group that received dynamic taping (ie the tape used must have some elastic property).

http://medind.nic.in/iba/t07/i2/ibat07i2p35.pdf

I am not really sure that there is really a sound rationale for the use of taping. In this article the authors claim dynamic taping:

Ø Preventing asymmetry
Ø Preventing over activity/ over pull of paralyzed
muscle
Ø Enhance facilitation
Ø Reinforce movement in graded fashion
Ø Maximize functional use of affected muscles by
incorporating functional activities
I think some of these points are a bit fanciful. However I could accept that taping may prevent an increase in sarcomeres laid down in series due to sustained length due to gravity - thereby preventing the muscle increasing it's length. And that the taping may provide reduced resistance to weak muscles when contracting them -and that this could be therapeutic for weak muscles.

I have had no experience with the comfort of the tape - I think this is an important point to consider. Has anyone tried it?

Perhaps the jury is out of on this one - we don't really have the evidence for this technique.