This report was prepared by the OECD Directorate for Public Governance under the leadership of Ms. Elsa Pilichowski, Director. It was drafted by the Public Management and Budgeting Division, under the direction of Jón Blöndal, Head of Division, by Andrew Blazey and Laurence Dynes with contributions from John Howlin. The report is part of a joint research project between the OECD and the Korean Institute of Public Finance (KIPF). Dr. Heewoo Kang of the KIPF drafted the case study on Korea in this report. Meral Gedik prepared the paper for publication.
The OECD expresses its thanks to the KIPF for the excellent co-operation on the project and throughout the preparation and editing of this report.
This report benefited from observations from officials, central budget authorities and independent fiscal institutions in the eight OECD Member countries referred to in this report, specifically from the Ministry of Economy and Finance (France), the Federal Ministry of Finance (Germany), the Department of Public Expenditure, National Development Plan Delivery, and Reform (Ireland), the Ministry of Economy and Finance (Korea), the Ministry of Finance (Japan), Ministry of Finance (The Netherlands), His Majesty’s Treasury (United Kingdom), and the Congressional Budget Office (United States).