This letter to Manual Therapy summarizes findings; essentially, kinesiology taping does not alter neuromuscular status. Recent review by Karlon & Bar-Sela (Eur J Phys Med Rehabil Med. 2013. 49:1-10 on patient populations shows beneficial effect on acute pain.
Ahead of print in Manual Therapy journal: The Effects of Kinesio Taping on Muscle Tone in Healthy Subjects: A Double-Blind, Placebo-Controlled Crossover Trial. "These results demonstrate that the application of KT in the gastrocnemius muscles has no effect on healthy muscle tone, extensibility nor strength."
We can expect that research on healthy adults will not have as much effect as the same research on patients. Another problem regarding your question is that we have to be specific about tone.... it is not easy to define what is meant by tone. A MSK PT will have another view on tone than the Neuro trained PT...Some food for thought on this subject can be read here... http://www.skillsforaction.com/low-muscle-tone