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This report is the third in a series that analyses the education indicators developed through the OECD/UNESCO World Education Indicators (WEI) Programme. It examines both the investments and returns to education and human capital. The report begins by examining the results of a specially commissioned study of the impact of human capital on economic growth in WEI countries that reveals new findings relative to those found in studies of OECD Member States. The report also outlines the context for trends in educational attainment as well as current levels of educational participation and expenditure in WEI countries. The report examines the financing of education systems by investigating the spending and investment strategies in WEI countries from both public and private perspectives. It examines the rationale for public spending, how public resources are distributed across levels of education and the role of the private sector both as a provider of educational services and a source of educational expenditure. To complement the analysis, the report provides a national statistical profile outlining selected contextual and financial indicators against both OECD and WEI benchmarks, along with a comprehensive statistical annex covering both WEI and OECD countries. The countries participating in the OECD/UNESCO WEI program are: Argentina, Brazil, Chile, China, Egypt, India, Indonesia, Jamaica, Jordan, Malaysia, Paraguay, Peru, the Philippines, the Russian Federation, Sri Lanka, Thailand, Tunisia, Uruguay and Zimbabwe.