The Tax on the Jews

Some jews tried to avoid paying this tax, which amounted to just two days wages, because they thought it represented idolatry. If he was writing after a d 70, to portray jesus as condoning the payment of this tax would have risked confusing, alienating or outraging members of his audience. Jesus could even be seen as understood as giving permission to financially support idolatry so as not to give offence. All of this points to matthew being written before 70. So we can narrow our range to between 80, 55 and 70.