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EITC benefits are substantially more generous for households with more qualifying children, and children ages 19–23 only qualify if they enroll in college. These eligibility rules result in an implicit college attendance subsidy – up to $4000 per year. The maximum subsidy is targeted at households earning approximately $20,000, so it represents a large fraction of both total earnings and net tuition. We find no evidence that college enrollment responds to these substantial financial incentives and can statistically rule out moderate effects.

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