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ABSTRACT Does political regime matter? Parallel analyses of Spanish public expenditure and taxation policies under the authoritarian Franco regime and in the current democracy, as well as of decision-making processes under both regimes, based upon extensive in-depth interviews with relevant government officials from 1974 to 1996, indicate that political regime characteristics can have a profound impact on both policy processes and outputs. Ruling out a ‘socioeconomic’ explanation, the author concludes that striking aberrations in state spending and taxation policies in the early 1970s were systematic products of unusual features of Franquist policy-making processes, which were directly linked to the authoritarian nature of the regime itself. Subsequently, democratization has been accompanied by dramatic changes in both policy processes and outputs.
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