Tabs or spaces?
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Tabs
Arguments for tabs:
tabs let you key through files quicker
they let you adjust the level of visible indenting without changing conceptual indenting
they are easier to count
If you use tabs for indenting and spaces for other kinds of whitespace it makes it easier to write patterns to deal with indenting cases.
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Spaces
Definitely spaces. Some version control systems don't even allow files with tabs to be checked in. Of course if you're \working on the document alone, without any other people, it doesn't really matter. But nowadays everything gets emailed around. So spaces.
