This definition would include, for example, a tax reform programme specifically linked to reducing reliance on border taxes, but would exclude an infrastructure project by a country that has not undertaken recent reforms, or where the investment in question is not linked to a particular trade policy. The definition could be further augmented by specific reference to the adjustment costs that might arise (e.g. labour force retraining, capital retooling) or the impact of TRA (e.g. deteriorating balance of payments), or to sources of adjustment (e.g. preference erosion). Developing countries might, however, wish to avoid excessive specificity, allowing the recipients and donors who are more familiar with project design and motivations to mark budget lines as TRA. This increase in flows classified under the TRA marker could provide a higher profile for adjustment concerns within the AfT debate, which could in turn be particularly beneficial for SVEs and LDCs, which have often struggled to give adjustment concerns their commensurate political profile within multilateral/intragovemmental organisations such as the WTO, World Bank, IMF and OECD.