G. C. Ruggeri

On the Concept and Dimensions of Human Capital in a Knowledge-Based Economy Context

Mirelle Laroche, Marcel Mérette, G.C. Ruggeri

Technological changes along with the globalization of markets are transforming industrial countries into knowledge-driven economies. This shift away from resource-based toward knowledge-based...

On the Incidence of the Manufacturers' Sales Tax and the Goods and Services Tax

G. C. Ruggeri, K. Bluck

In April 1989, the federal Minister of Finance announced plans to implement the Goods and Services Tax (GST), an invoice- based value-added tax, as a replacement for the present Manufacturers' Sales...

On the Concept and Dimension of Human Capital in a Knowledge-Based

Mireille Laroche, Marcel Mérette, G. C. Ruggeri

Economy Context Technological changes, along with the globalization of markets, are transforming industrial countries into knowledge-driven economies. This shift has made human capital one of the...