@EdWorkingPaper{ai26-1596,
title = "Estimating the Expenditures Associated with Special Education: Evidence from Michigan",
author = "Matthew Guzman",
number = "1596",
year = "2026",
month = "September",
URL = "http://www.edworkingpapers.com/ai26-1596",
abstract = {Using a 13-year panel of school districts in Michigan, this paper estimates the average expenditures associated with different disability category labels. Increasing the number of students with disabilities by 1 student in the average school district is associated with an increase in expenditures between $1,998 for students with specific learning disabilities to more than a $23,000 increase in expenditures for students with low-incidence and severe disabilities. I find evidence that these expenditures may be driven by a higher identification of high-status disabilities and differential expenditure patterns in wealthier school districts.},
}