The collection of analyses in this volume draw from an expert workshop in Paris of the OECD Network on Fiscal Relations across Levels of Government in 2019, organised jointly with the Korea Institute of Public Finance (KIPF). The Network is a unique body at the OECD that “horizontally” brings together the expertise of multiple fields and four substantive departments – the Centre for Tax Policy and Administration (CTP), the Economics Department (ECO), the Public Governance Directorate (GOV) and the Centre for Entrepreneurship, SMEs, Regions and Cities (CFE) – as well as their respective committees (the CFA, EPC, PGC and RDPC). The Network, chaired by Junghun Kim of Korea, addresses a wide range of challenges for intergovernmental fiscal relations, whether macroeconomic, structural and administrative, and seeks to contribute to stronger, fairer and more stable economies as well as improving the well-being of citizens.

This volume seeks to address multiple aspects of the Ageing issue across levels of government, examining fiscal risks as well as policy responses in a range of economies. Beyond all of the individual chapter authors, we would like to thank the OECD’s Chief of Staff, Juan Yermo, for his strong encouragement, as well as the workshop discussants: Philipp Päcklar (Austria Ministry of Finance); Clara Welteke, (German Ministry of Finance); Anne Line Helsø (Denmark Ministry of Finance); Olli Kangas (University of Turku, Finland); Delphine Moretti (OECD Public Budgeting Division); Herwig Immervoll (OECD Division for Social Affairs and IZA); Jens Arnold, Andrew Barker and Dorothee Rouzet (OECD Economics Department). The editors would also like to extend their special appreciation to Peter Hoëller, who gave his constructive feedback on all of the chapters. Extensive support was also received from Julie Harris, who thoroughly copy-edited the manuscript, and from Meral Gedik, who did a smooth final formatting and typesetting. Thanks are also due to Violet Sochay and Nikolina Johnsson for their efficient help with administrative and logistical aspects of the workshop. Finally, the workshop was made possible through the generous financial support of the Korea Institute of Public Finance.

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