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Using 2007-08 special education child counts data from Wisconsin Department of Public
Instruction and Taiwan’s Ministry of Education, this study compares prevalence rates by
disability categories. Wisconsin’s prevalence rate of 12.55 is found 5.75 times greater than that
of Taiwan. The greatest discrepancy is revealed in the area of Speech and Language
Impairment. In other Category B areas identified by the Organization for Economic
Cooperation and Development report such as Learning Disabilities and Emotional Behavior
Disability, Wisconsin also reports significantly higher prevalence rates. The findings were
discussed in relation to different cultural, linguistic, socio-economical and philosophical
perspectives and future comparability due to the implementation of Response-to-Intervention
model for LD eligibility determination in the U.S