[영문]We examine the effect of the Earned Income Tax Credit (EITC) on labor supply, comparing outcomes in Wisconsin, which supplements the federal EITC for families with three children, to outcomes in states that do not supplement the federal EITC. Relative to previous studies, our cross?state comparison examines a larger difference in EITC subsidy rates, more similar treatment and controlgroups, and a policy that has been in place longer. Whereas most previous research has found significant effects of the EITC on labor force participation, we find no effect