Database Design for Tagging

How would you design a database to support the following tagging features:

items can have a large number of tags
searches for all items that are tagged with a given set of tags must be quick (the items must have ALL tags, so it's an AND-search, not an OR-search)
creating/writing items may be slower to enable quick lookup/reading

Ideally, the lookup of all items that are tagged with (at least) a set of n given tags should be done using a single SQL statement. Since the number of tags to search for as well as the number of tags on any item are unknown and may be high, using JOINs is impractical.

Any ideas?

Thanks for all the answers so far.

If I'm not mistaken, however, the given answers show how to do an OR-search on tags. (Select all items that have one or more of n tags). I am looking for an efficient AND-search. (Select all items that have ALL n tags - and possibly more.)

Solution

About ANDing: It sounds like you are looking for the "relational division" operation. This article covers relational division in concise and yet comprehendible way.

About performance: A bitmap-based approach intuitively sounds like it will suit the situation well. However, I'm not convinced it's a good idea to implement bitmap indexing "manually", like digiguru suggests: It sounds like a complicated situation whenever new tags are added(?) But some DBMSes (including Oracle) offer bitmap indexes which may somehow be of use, because a built-in indexing system does away with the potential complexity of index maintenance; additionally, a DBMS offering bitmap indexes should be able to consider them in a proper when when performing the query plan.