I think I first heard the term memory tax when I was writing about chess. In chess, at the really great levels of play, memory tax is a huge part of what you're dealing with. You don't just have to remember what a bishop does and how castling works - I hate castling. You have to remember whole openings and end-games, and remember how to counter this kind of move, and where that will leave you, and how to regain tempo. Lots of memory tax is chess!

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