Is it wrong for each attribute in a table to be a foreign key in another table pointing to it?

I'm doing a stock system and in modeling, instead of each item having its attributes defined I wanted to make four tables tags (tag_decimal, tag_data, tag_text, tag_booleano) that pointed to the table item.  As I've never seen this in my classes, I wanted to know if it's out of the box, or have a problem.