Abstract:The effective action for low-energy excitations of Laughlin's states is obtained by systematic expansion in inverse powers of the magnetic field. It is based on the Winfinity symmetry of quantum incompressible fluids and the associated higher-spin fields. Besides reproducing the Wen and Wen-Zee actions and the Hall viscosity, this approach further indicates that the low-energy excitations are extended objects with dipolar and multipolar moments.