Methods of forming electrospray ionization emitter tips are disclosed herein. In one embodiment, an end portion of a capillary tube can be immersed into an etchant, wherein the etchant forms a concave meniscus on the outer surface of the capillary. Variable etching rates in the meniscus can cause an external taper to form. While etching the outer surface of the capillary wall, a fluid can be flowed through the interior of the capillary tube. Etching continues until the immersed portion of the capillary tube is completely etched away.