Pull Off A proper pull off of the right hand finger (if you're right handed) is perhaps the most important thing when it comes to proper guitar tapping. ... You may naturally just tap the string without moving your finger in any direction. That way the string you tap on won't ring as loud as you want it to ring.
How do I get better at tapping my guitar?
The only way to get better at tapping is to tap, so I would suggest just sitting down and playing some easy, one string tapping licks and working your way from there. If your fretting hand has trouble with it, try building finger strength and coordination by trilling. Then just bring your picking hand into the mix.
Is low action better for tapping?
The lower it is the better for tapping, but in the end your technique will determine how well you can tap. For those who care.