@article{gupta_yl�outinen_2014, 
  title={Budget Institutions in Low-Income Countries: Lessons from G-20}, 
  volume={14}, 
  DOI={10.5089/9781498329439.001}, 
  number={164}, 
  publisher={International Monetary Fund (IMF)}, 
  author={Gupta and Yl�outinen}, 
  year={2014}
  }