It seems to be a common rule of nature that all cats are attracted to paper bags. Even those who are frightened by the noise quickly overcome this fear.
Of course, most paper bags are equipped with handles, making them potentially dangerous for felines. This is very sad, as great joy can be found in leaping on, chewing on, and of course, hiding in these paper bags.
To bypass these issues, simply cut the handles off the damn bag. Truly higher level thinking.