TY - JOUR AB - 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. AU - Guzman, Matthew PY - 2026 ST - Estimating the Expenditures Associated with Special Education: Evidence from Michigan TI - Estimating the Expenditures Associated with Special Education: Evidence from Michigan UR - http://www.edworkingpapers.com/ai26-1596 ER -