?  slide 27

Norm Walsh said in Defending the Tax

(he argued in favor of pointy brackets)

“The difference between [these] isn’t really that large, is it?”

   fruit=pear
   vegetable=carrot
   topping=wax

and

<doc>
   <fruit>pear</fruit>
   <vegetable>carrot</vegetable>
   <topping>wax</topping>
</doc>
 ?