Cuts to corporation tax and personal income tax rates were the main features of tax reform in advanced economies last year, according to the Organisation for Economic Cooperation and Development.
But it says countries have not made much progress on social security reforms and environmental taxes.
The average corporation tax rate across the 35 countries in the OECD fell from 32.5% in the year 2000 to just under 24% this year, the long term trend pushed along by big changes in the United States and France.
But OECD tax head Pascal Saint-Amans said it was not a race to the bottom but more like a race to the average, with those countries moving their very high corporate tax rates more into line with competitors.
Income tax cuts were introduced in many OECD countries, mainly to ease the burden on low and middle income earners, and mainly by increases in earned income tax credits, to boost labour force participation.
It criticised states for not reforming social security contributions or increasing the scope of environmentally related taxes.
But it noted new revenue streams, like the sugar drinks tax introduced by Ireland, the UK and South Africa, and Canada's introduction of a tax on cannabis.
