Many governments adjust their tax regimes as part of supply-side policy to stimulate investment and productivity. Table 2 below provides data on corporation tax rates and private sector capital investment for selected countries in 2023.
| Country | Headline corporation tax rate (%) | Private sector capital investment as a % of GDP |
|---|---|---|
| Ireland | 12.5 | 28.4 |
| Switzerland | 14.8 | 25.2 |
| United Kingdom | 25.0 | 17.1 |
| Germany | 29.9 | 20.2 |
| Canada | 26.2 | 22.4 |
| South Korea | 24.2 | 29.8 |
| Australia | 30.0 | 21.5 |
Using Table 2, evaluate to what extent differences in corporation tax rates explain differences in private sector capital investment as a percentage of GDP in selected countries.