Answer:
In the "All About ITERS-R" on p.49 we discuss this issue, and tape is listed as a potential hazard.
As you know, the main concern about staples or thumbtacks is the possibility that children could pick them off and scratch or puncture their skin, or put them in their mouths. Unfortunately, even very strong tape often does not adhere securely enough to the wall or display board, so that it cannot be picked off by the children. If the tape is picked off, it is also a choking hazard.
A better solution is to use a sturdy, transparent plastic covering or display case attached to the wall, behind which children's work can be safely displayed and touched, as we also suggest in the All About entry.
Thelma Harms
A place to share information regarding the "Quality Counts - Broward" program and associated professional development information for early childhood education practitioners.