Controlling the peak-to-mean envelope power ratio (PMEPR) of orthogonal fre
quency-division multiplexed (OFDM) transmissions is a notoriously difficult
problem, though one which is of vital importance for the practical applica
tion of OFDM in low-cost applications. The utility of Golay complementary s
equences in solving this problem has been recognized for some time. In this
paper, a powerful theory linking Golay complementary sets of polyphase seq
uences and Reed-Muller codes is developed, Our main result shows that any s
econd-order coset of a q-ary generalization of the first order Reed-Muller
code can be partitioned into Golay complementary sets whose size depends on
ly on a single parameter that is easily computed from a graph associated wi
th the coset, As a first consequence, recent results of Davis and Jedwab on
Golay pairs, as well as earlier constructions of Golay, Budisin and Sivasw
amy are shown to arise as special cases of a unified theory for Golay compl
ementary sets, As a second consequence, the main result directly yields bou
nds on the PMEPR's of codes formed from selected cosets of the generalized
first order Reed-Muller code. These codes enjoy efficient encoding, good er
ror-correcting capability, and tightly controlled PMEPR, and significantly
extend the range of coding options for applications of OFDM using small num
bers of carriers.