The core of this chapter is a discussion of EITC-related behavioral issues and research. Section provides EITC program statistics. As would be expected with a program that has more than tripled in size (in real dollars) in the 1990s, a considerable amount of attention has been paid to the EITC in recent years. In section , we outline the conceptual underpinnings of much of this recent work and discuss EITC participation and compliance, its effects on labor force participation and hours of work, marriage and fer- tility, skill formation, and consumption. In this overview, we show that there are theoretical reasons to prefer the EITC to other.