You might be interested in Section 2.12 "Inheritance Mapping Strategies" of the JPA 2.0 specification, as it sums up all possbible inheritance types as well as their advantages and drawbacks. Let me pull out just the most interesting fragments:
2.12.1 Single Table per Class Hierarchy Strategy
This mapping strategy provides good support for polymorphic
relationships between entities and for queries that range over the
class hierarchy. It has the drawback, however, that it requires that
the columns that correspond to state specific to the subclasses be
nullable.
2.12.3 Table per Concrete Class Strategy
This strategy has the following drawbacks:
- It provides poor support for polymorphic relationships.
- It typically requires that SQL UNION queries (or a separate SQL query per subclass) be issued for queries that are intended to range over the class hierarchy.
2.12.2 Joined Subclass Strategy
It has the drawback that it requires that one or more join operations
be performed to instantiate instances of a subclass. In deep class
hierarchies, this may lead to unacceptable performance. Queries that
range over the class hierarchy likewise require joins.
Also, if you're planning to be JPA-compatible, remember that the JPA-provider doesn't have to support TABLE_PER_CLASS
strategy type.
I personally feel we should go for table per subclass because in
future if we want to introduce the common column we can do it at one
place but in case of concrete class we have to do it in multiple
tables.
True, but JOINED strategy also provides you the same feature and allows to specify common properties in one table.
Hope that helps!