Chapter 1 Research Background, Objectives and Structure   1
Ⅰ. Research background  3
Ⅱ. Research objectives and structure  4

Chapter 2 OECD SOCX Categories  7
Ⅰ. OECD SOCX  9
Ⅱ. Application of OECD SOCX to the 2013 Korean government budget  18
Ⅲ. Limits of applying OECD SOCX classification to Korea, and future tasks  28

Chapter 3 Expenditure Projection Method  37
Ⅰ. Overview  39
Ⅱ. Expenditure projection method  41

Chapter 4 Social Insurance Fiscal Projections  49
Ⅰ. National Pension  51
Ⅱ. Civil service occupational pensions  65
Ⅲ. National Health Insurance (NHI) and Long-term Care Insurance for the Elderly (LTCIE)  87
Ⅳ. Unemployment Insurance (UI) and Workers Compensation Insurance (WCI) 95

Chapter 5 Projections of Social Expenditure Finance by General Revenue (other than Social Insurance) 113
Ⅰ. Programs for structured long-term projection model  115
Ⅱ. Programs for simple projection model  133

Chapter 6 Social Expenditure Projection Results and International Comparison 155
Ⅰ. Social expenditure projection results  157
Ⅱ. Social expenditure in major OECD countries  180

Chapter 7 Conclusion and Policy Implications  209
Ⅱ. Summary   211
Ⅱ. Policy implications   214

￭References   217

￭Appendices   219
[Appendix 1] Demographic and economic assumptions  219
[Appendix 2] Application of the inflation rate as the rate of increase in general fiscal expenditure   221