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Abstract: This case examines the challenge of implementing a major change in public policy in Spain in the post-Franco period, namely the shift from a tax system in which tax liabilities were inferred from objective, non-monetary indicators to one that levied taxes directly on individuals and firms on the basis of their income and deductions.
Learning Objective: This case may be used to discuss the relationship between organizational change and policy implementation, as well as the special challenges of policy reform within a transition to democracy.