Xr02-53 Many countries are lowering taxes on corporations in an effort to make their countries more attractive for investment. In the next table, we list the marginal effective corporate tax rates among Organization for Economic Co-Operation and Development (OECD) countries. Develop a graph that depicts these figures. Briefly describe your results.

Country Manufacturers Services Aggregate Australia 27.7 26.6 26.7 Austria 21.6 19.5 19.9 Belgium 6.0 4.1 0.5 Canada 20.0 29.2 25.2 Czech Republic 1.0 7.8 8.4 Denmark 16.5 12.7 13.4 Finland 22.4 22.9 22.8 France 33.0 31.7 31.9 Germany 30.8 29.4 29.7 Greece 18.0 13.2 13.8 Hungary 12.9 12.0 12.2 Iceland 19.5 17.6 17.9 Ireland 12.7 11.7 12.0 Italy 24.6 28.6 27.8 Japan 35.2 30.4 31.3 Korea 32.8 31.0 31.5 Luxembourg 24.1 20.3 20.6 Mexico 17.1 12.1 13.1 Netherlands 18.3 15.0 15.5 New Zealand 27.1 25.4 25.7 Norway 25.8 23.2 23.5 Poland 14.4 15.0 14.9 Portugal 14.8 16.1 15.9 Slovak 13.3 11.7 12.0 Spain 27.2 25.2 25.5 Sweden 19.3 17.5 17.8 Switzerland 14.8 15.0 14.9 Turkey 22.7 20.2 20.8 United Kingdom 22.7 27.8 26.9 United States 32.7 39.9 36.9