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R. Blundell, L. Dearden, C. Meghir and B. Sianes, “Human Capital Investment: The Returns from Education and Training to the Individual, the Firm and the Economy,” Fiscal Studies, Vol. 20, No. 1, 1999, pp. 1-23.
http://dx.doi.org/10.1111/j.1475-5890.1999.tb00001.x

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