### A Note on Negative Tagging for Least Fixed-Point Formulae

Proof systems with sequents of the form U ⊢ Φ for proving validity of a propositional modal μ-calculus formula Φ over a set U of states in a given model usually handle fixed-point formulae through unfolding, thus allowing such formulae to reappear in a proof. Tagging is a technique originated by Winskel for annotating fixed-point formulae with information about the proof states at which these are unfolded. This information is used later in the proof to avoid unnecessary unfolding, without...