On Tuesday 21 October 2014, St Mary le Bow Church, London, Christian Aid launched its report Tax for the Common Good: A Study of Tax and Morality. This report brings together two subjects that are usually far apart: theology and tax. Esther D. Reed and other authors met over a series of months to look together at what lessons the Bible may hold about matters such as the purpose of tax, how governments should apply it, how companies and individuals should pay it and what they should expect of governments in return.

In her article, Esther explores what Christian ethics can tell us about the taxation of multinational companies. She argues that such companies are required to pay more tax than the law requires of them, if failure to do so would damage the conditions required for everyone to flourish. She further argues that the fact of human sinfulness makes it necessary to have coercive measures at national and international level to prevent tax evasion and restrain tax avoidance.