Private capital investment per worker is lower in the United States and Canada. That's been the case for many years. It's also now lower than the average of the OECD. Therefore, we lack investment. You're right that the accelerated depreciation that has been introduced is for manufacturing and equipment. It's mostly the manufacturing sector that benefits from it, but it does leave out a lot of other sectors.
For example, if you look at our study, the marginal effective tax rate on new investments in the manufacturing sector is negative with the superdeduction. This means that on that return on investment, from investment in manufacturing, there's practically no tax, so it's negative. However, in other sectors like construction, it's 20%. It's the same for transport. Transportation is higher, wholesale trade is higher, retail trade is higher and services are higher. It's not neutral.