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This study compares distributed leadership practices in Taiwanese and American elementary schools using the Comprehensive Assessment of Leadership for Learning (CALL). Grounded in Spillane’s distributed leadership theory, CALL assesses instructional leadership at the task level through input from teachers and administrators. Data were collected from 11 Taiwanese and 14 American schools, analyzed using two-way ANOVA. Results reveal that U.S. schools generally score higher in most sub-domains, while Taiwanese schools outperform in formative teaching evaluation, socially distributed leadership, and coaching—likely due to national policies. While perceptions differ by role, administrators tend to rate leadership practices more favorably. This research highlights CALL’s formative potential for guiding leadership improvement and extends distributed leadership theory into Taiwan’s policy-driven education context.