In recent years, many states and some local governments implemented or expanded their own supplemental earned income tax credits (EITCs). The expansion of state EITCs may have stemmed in large part from wanting to provide a more generous program than the federal program because state EITCs increase transfer payments to low-income recipients who qualify. However, state and local governments can also benefit from maximizing participation of their constituents in the federal EITC, and there are several reasons why state or local EITCs could increase participation in the federal EITC program. We find some evidence suggesting that state EITCs may increase federal EITC program participation among low-skilled single filers with children.

中文翻译：

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州所得税抵免会增加对联邦 EITC 的参与吗？

近年来，许多州和一些地方政府实施或扩大了自己的补充性收入所得税抵免 (EITC)。州 EITC 的扩张可能在很大程度上源于希望提供比联邦计划更慷慨的计划，因为州 EITC 增加了对符合条件的低收入受助人的转移支付。然而，州和地方政府也可以从最大限度地参与联邦 EITC 中受益，州或地方 EITC 可以增加对联邦 EITC 计划的参与有几个原因。我们发现一些证据表明，州 EITC 可能会增加有孩子的低技能单身申报者对联邦 EITC 计划的参与。