continuity of care. The information about public health services included in this survey is used to assess health benefits.

**_POF._** The national household budget survey ( _Pesquisa de Orçamentos Familiares_ , POF) 2017/18 is a nationally representative budget survey that collects detailed expenditure data from more than 178,000 individuals and 58,000 households. Besides the household budget composition, POF also collects demographics and living conditions data, including the nutritional profile and subjective perceptions of quality of life. POF 2017/18 was collected between July 11, 2017, and July 9, 2018.

**_Indirect taxes._** The indirect taxes estimation is based on Lara Ibarra et al. (2021). They estimate a composite measure of indirect taxes that includes PIS/COFINS or _Programas de Integração Social e de Formação do Patrimônio do Servidor Público_ (PIS), and _Contribuição para Financiamento da Seguridade Social_ (COFINS) 14F<sup>15</sup> ; IPI or _Imposto sobre Produtos Industrializados_ 15F<sup>16</sup> ; ICMS or _Imposto sobre Circulação de Mercadorias e prestações de Serviços de transporte interestadual, intermunicipal e de comunicação_ 16F<sup>_17_</sup> ; and ISS or Imposto Sobre Serviços: a municipal services tax that is regulated at the federal level.  These estimates are based on data from the POF survey.

# B. Administrative sources

**Government expenditure at the federal level.** The Brazilian Ministry of Finance ( _Secretaria do Tesouro Nacional_ , STN) compiles figures about government expenditures in Brazil. This information includes consolidated executed government and revenue collection for the year 2019.

**Social protection data.** Open Data Portal from Brazil’s government has information about the total expenditure and number of beneficiaries for Direct Transfers:  Abono Salarial, Bolsa Família, Benefício de Prestação Continuada, Salário Família, and Unemployment benefits. 17F<sup>18</sup>

**Education expenditure.** We use the estimates of direct investment per student in nominal values estimated by the National Institute of Educational Studies and Research Anísio Teixeira ( _Instituto Nacional de Estudos e Pesquisas Educacionais Anísio Teixeira,_ INEP).  These estimates are used as a valuation of the public education price to add on the final income of families that have members attending public education.

**Health expenditure.** The figures for health by type were obtained from Brazil’s National Health Accounts 2015-2019 (Brazil, 2022a). This report includes disaggregated figures for current government health expenditure in five categories: (i) curative attention, (ii) dental care, (iii) rehabilitation, (iv) medicines, exams, and ambulance and (v) others. Such estimates are used to produce a monetary valuation for the public health services' price and add to the final income of families that may have benefited from these services.

> 15 These taxes are levied on revenues under cumulative and non-cumulative systems; some items have exemptions. 16 It is a tax on imports and manufactured products; for some items, it works like a value-added tax; for others, it works like excise.

> 17 This is a value-added tax on the circulation of goods and provision of interstate, inter-municipal transportation and communication services.

> 18 Available at https://portaldatransparencia.gov.br/beneficios.

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