|Ethiopia<sup>b</sup>|9|IBT|3.68|0.67|0.23|
|---|---|---|---|---|---|
|Mali|1|IBT with fixed<br>charge + VAT|2.29|0.37|1.04|
|Niger|1|IBT|3.97|0.48|0.37|
|Nigeria<sup>c</sup>|10|Fixed rate/m<sup>3</sup>,<br>some with a<br>fixed rate|2.05|0.40|0.80|
|Uganda|1|Fixed rate/m<sup>3</sup>|1.89|0.37|0.86|
|El Salvador<sup>d</sup>|1|VDT, with fixed<br>charge for 10 m<sup>3</sup><br>or less|0.85|0.19|0.32|
|Jamaica<sup>e</sup>|1|IBT|2.51|0.55|1.69|
|Panama<sup>f</sup>|1|IBT|1.18|0.26|0.20|
|Bangladesh|23|Depends on<br>utility (IBT, 16<br>with flat rate)|0.49|0.12|0.26|
|Vietnam|3|IBT (+ VAT for<br>some)|2.70|0.62|0.38|

_Source:_ IBNET database, World Bank, and other resources.

_Note:_ Since, there are no available data on OPEX cost-reflective tariffs for El Salvador and Jamaica, we use the value for the total cost-reflective tariff, multiplying it by 0.22, which is the ratio of the average OPEX cost-reflective tariff to the average total cost-reflective tariff from Andres et al. (2019). The far-right column shows the unit price conditional on paying for water services (i.e., self-reported expenditure on water greater than zero). The figure is calculated using sampling weights. CRT = cost-reflective tariff; CRTopex = OPEX cost-reflective tariff; IBT = increasing block tariff; m<sup>3</sup> = cubic meter; OPEX = operating expenditure; VAT = value added tax; VDT = volume-differentiated tariff. a These are providers that cover areas included in the household surveys and for which there are available data online. Most of the data come from IBNET.

b Data are from 2007 for Dire Dawa, and 2014 for Addis Ababa. The cost-reflective tariff includes both OPEX and CAPEX and is estimated using averages across 24 Sub-Saharan African countries in Andres et al. (2019), since the values otherwise presented for Ethiopia seem unrealistically high. c Data come from Abubakar (2016).

d Data come from the state-owned piped-water provider, Administración de Acueductos y Alcantarillados (ANDA). e Data are from the National Water Commission.

f Data from the Autoridad Nacional de Servicios Públicos are used for OPEX cost-reflective tariffs for the year 2015 in U.S. dollars and divided by 0.22, which is the relationship between the average of the OPEX cost-reflective tariffs across countries from Andres et al. (2019), and the average of total cost-reflective tariffs across countries from the same paper.

# **2.3 Definition of variables of interest**

In the following subsections we describe how we classify households by economic status (i.e., poor or not), identify whether they benefit from water consumption subsidies, and estimate the magnitude of the subsidies they receive. (Further information on how each variable is constructed for each country is provided in the appendix.)

## **Poor households (P) and all households (H)**

Although we conduct our analysis at the household level, we construct deciles of expenditure (or income) on the basis of per capita expenditure (or income). Poor households are defined as belonging to the first four deciles of the national distribution of expenditure (or income) per capita in each country, and denoted by the subscript _P._ All households in each country are denoted by the subscript _H._ Sampling weights were used to correct for the bias inherent in representative household surveys, which tend to underrepresent poorer households in low-income countries. Because we 7