A number of studies, using different samples and d atasets, claim that various legislative institutions affect fiscal poli cy. This paper uses data from a 2003 survey of budgeting practices to comprehensively ev aluate the effect of a range of legislative institutions on public spending in 25 O ECD countries. It finds no evidence for most institutional hypotheses. Only the power o f the legislature to amend the budget proposal of the executive has a significant impact on public expenditures.