On the Concept and Dimensions of Human Capital in a Knowledge-Based Economy Context
The paper discusses the elements of a comprehensive definition of human capital and identifies the fundamental differences between human and physical capital. It shows that the main features of human capital and its differences with physical capital have implications for national income accounting, the classification of government expenditures, and the endogenous growth literature.
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http://www.fin.gc.ca/wp/98-01e.html