There is now such a label for responsible tax behaviour: the Fair Tax Mark. I sit on its independent advisory panel, and in that capacity I have assisted in developing its methodology. The central problem of certifying responsible tax behaviour is that some tax reduction - the legitimate use of statutory reliefs, for example - should not attract opprobrium. The Fair Tax Mark deals with this problem through the machinery of transparency. In order to attract certification a company's tax affairs have to be placed in the public domain and properly explained. The methodology is set out in detail on the Fair Tax Mark website and is continuously developing in response to constructive commentary.