Hmm. Not making any difference if I use ul.tags.

If I do

.non-link-tag {font-variant:small-caps;}

then that works, but no instance of li and li li is differentiating between the first tier and the second.

Also tried shifting each tier over .5em, but it shifted the entire bar instead of just the text with both padding and margin. (Which made your lovely sidebar all jagged and unlovely.)

I'm not especially attached to a particular type of differentiation, as long as there is SOMETHING. Different font-weight, different indenting, anything.

*pokes it some more*