ODI (David Booth) was asked by the OECD Secretariat to assist them in editing and finalising the July 2007 revised version of the DAC-GOVNET Policy Paper on Taxation and Governance with support from the GOVNET secretariat. The purpose of the policy paper, which draws on work of the Future State centre at IDS, was to bring the DAC’s attention to the issues of domestic revenue mobilisation and governance by presenting work proposals for 2007-08 and asking for endorsement. The paper clearly describes the motivation for investigating the linkages between tax, governance and aid.