This paper was prepared by the OECD Directorate for Public Governance (GOV) 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 Mr. Sierd Hadley and Mr. Vinzenz Ziesemer. The report is part of a joint research project between the OECD and the Korea Institute of Public Finance (KIPF).
This paper benefited from observations from officials, central budget authorities in the four OECD Member countries referred to in this paper, specifically from the Department of Finance (Canada), Department of Public Expenditure, National Development Plan Delivery, and Reform (Ireland), Ministry of Finance (The Netherlands), and His Majesty’s Treasury (United Kingdom).
The OECD expresses its thanks to the KIPF for the excellent co-operation on the project and throughout the preparation of this paper, in particular, the authors would like to thank Dr. Hyun-A Kim and Dr. Jong-Hyeon Oh both of KIPF for their editorial assistance.
Meral Gedik prepared the paper for publication. The Acknowledgements were added to this publication by the OECD Secretariat.