Capital Index (S-HCI) (D’Souza, Gatti and Kraay, 2019), which captures the expected future human capital of children born today for children of different parts of the income distribution. Households with better outcomes from human capital development are considered to receive a higher-value public service than those with lower outcomes. We adjust the education benefits to account for the income quintile gradient in learning-adjusted years of school, which combines information the quality and quantity of education that a child can be expected to obtain.

# Allocating in-kind benefits: Health

To estimate the monetary value of health services we also follow a government cost approach and allocate benefits to those that _use_ public health services. The unit cost for inpatient and outpatient services is estimated with the sectoral budget from BOOST. To determine the number of users, we take inpatient and outpatient usage rates from the 2017 Demographic and Health Survey (DHS)<sup>39</sup> and apply these to the 2015 Census Jordanian population. Although the budget data may include the cost of providing health services to non-Jordanian households, including refugees, this share may be declining since 2014 when health subsidies for refugees were substantially reduced (Conway _et al_ ., forthcoming).<sup>40</sup> This means that our calculations are an upper-end estimate as costs per person where the total number of users includes non-Jordanians and refugees are lower. Because HEIS does not have information on the use of health care services, we randomly allocate the usage rates from the DHS to households in HEIS. Use rates vary by insurance status,<sup>41</sup> location (urban or rural), and socioeconomic status when possible,<sup>42</sup> and apply specific usage rates for these breakdowns. We also adjust for differences in household size between each household allocated to receive health benefits and the national average, as well as between all the households that are allocated to receive health services (inpatient or outpatient) and the national average. The estimate of the value of in-kind benefits is limited by the information available. For instance, a limitation of this approach is that we are unable to capture differences in the value of simple and complex health care interventions and services, nor to fully account for other variations in health care use patterns of different types of households.

These benefits should be net of user fees. However, anyone covered by health insurance is unlikely to have to make such payments, and even those uninsured pay minimal fees when visiting a public hospital. The uninsured pay 20 percent of the cost for the service and thus we assume that the benefit they receive is 80 percent of the total. We also deduct any insurance premium paid for households who use health services and report making such payments.<sup>43</sup> As with in-kind education benefits, we also present quality-

> 39 Tables 16.1 and 16.3 in the DHS report.

> 40 In November 2014, Syrians who were registered with UNHCR stopped receiving free access to Ministry of Health primary health care centers and hospitals. Syrians were since required to pay as much as non-insured Jordanian citizens, or approximately 35-60 percent of costs. In February 2018, the GoJ once again cut health subsidies to Syrians and costs increased to 80 percent (Conway _et al_ ., forthcoming).

> 41 Uninsured, Ministry of Health, Royal Medical Services or University Hospital, private insurance or others. These insurance categories are matched in DHS and HEIS.

> 42 Socioeconomic status is proxied by wealth quintiles in DHS and by expenditure per capita quintiles in HEIS. For inpatient care, we do not disaggregate by socioeconomic status as the number of observations would be too low. 43 We assign 95 percent of the insurance premium as a cost to inpatient benefits and 5 percent as a cost for outpatient benefits. These percentages are based on the share of the inpatient/outpatient government expenditure.