4.3 Specific measures of ‘‘tax aggre

4.3 Specific measures of ‘‘tax aggressiveness’’
The final tax attribute that we examine is tax aggressiveness. As discussed above, there is no generally accepted
definition of this construct, and it is thus difficult to measure. Nevertheless, we investigate two recently developed
measures of tax aggressiveness: Frank et al.’s (2009) DTAX and Wilson’s (2009) SHELTER. Frank et al.

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4.3 Speci fi C Measures of '' Tax aggressiveness ''
The fi Nal Tax Tax aggressiveness attribute is that we examine. As discussed above, there is no generally Accepted
de fi nition of this Construct, and it is thus DIF fi Cult to measure. Nevertheless, we investigate Two recently developed
Tax Measures of aggressiveness: Frank et AL.'s (2,009th) DTAX and Wilson's (2009th) SHELTER. Frank et al.