The design of the knife and the chosen thickness of the material determine how much distal taper is appropriate, IMO. A knife with flats that extend halfway down the blade is not a full flat grind. A true full flat grind terminates the flat at or near the plunge cut and allows for a proper full length taper, unless the spine rises after this point.
I agree, but I don't think I'm going out on a limb if I say that it is common for some of us to rely on the shape of the profile of the blade and the height of the grind to provide the distal taper, as opposed to treating the distal taper as a step in the workflow, like a tapered tang would be treated. I don't forge, but I bet a lot of forgers do this naturally before the blade ever hits the grinder.
I never even considered distal taper until a while back. I made a chef knife that came out quite nice. Jameson2 remarked quite gently and appropriately that it had no distal taper (I'm sure he was talking about full distal taper). It is a full flat grind, drop point and a gradual up-sweep on the edge, so why did he see the lack of taper? He was right, I compared it to commercial chef knives I have with the same spine thickness and blade length and there is a difference between them. Here's the one I made.
I see a difference between the full flat grinds I have completed without any consideration for distal taper, and the recent full flat grinds that I tapered the blade before grinding the bevel. The latter are lighter and the distal taper is full.
I was really trying to get at how to address a full distal taper in a partial height flat grind, as opposed to a full flat grind. In the process, it seems I have answered my own question.
Full flat grind - don't worry about it or taper before grinding the bevels or taper as part of grinding the bevels.
Partial height flat grind - taper before grinding the bevels.
If you are using 1/16" stock, don't worry about it unless it is a small knife.
-or- don't worry about it at all. Your choice.