Not only is the tax burden different, but the tax structure is too: in the Latin American countries the structure relies heavily on indirect taxes, while in oecd countries a significant proportion of tax is levied directly, particularly through personal income tax, which has a greater redistributive impact. For example, the revenue raised by personal income tax averaged 8.4% of gross domestic product (gdp) in oecd, compared to just 1.4% in Latin America and the Caribbean.