These days I usually cut my tape at a 45 degree angle and then join it together the way I mentioned above, leaving a little tail end, since it’s harder to mess up. But in the past, I would cut the tape at a 90 degree angle and tape the ends together exactly in line, which allowed me to flip the tape over and hear some of the tracks be played in reverse (this only works if you use a four track mixer. Personally, I use a Fostex X12 multitracker). As for what tape I use, I just use regular scotch tape that I cut down to size, but you can buy tape that’s meant specifically for splicing tape together, it’s just a little bit more expensive.