From Game Informer's official ESO thingy:
Zenimax Online is going out of its way to make sure helping someone else out always benefits everyone. For instance, there’s no “tagging” and so helping a random stranger kill a monster results in both of you getting full credit.
---- Full Credit ----
If that's true, it could mean it would be a completely viable leveling method to run around and doing a quick, small instant spell on every mob you see that someone is attacking. Also, once at max level, find a crowded area, assign the abilities you want to level on your hotbar, and run around tagging mobs. Since they're "active" they'll progress every time a tagged mob dies.
I'm going to level to 50 without a single personal kill, lol.