This research explores whether corporate size has a moderating effect on the valuation of alternative income tax avoidance methods. It expands on the work of Inger (2013), who determined that shareholders value alternative methods of income tax avoidance differently. Specifically, this research aims to determine whether there is an optimal income tax position, which can be determined based upon corporate size. Utilizing a multivariate regression model for both large and small companies in this sample, this research does not find evidence supporting an optimal income tax avoidance position based upon size. The findings are useful to practitioners as they fail to support the proposition that income tax avoidance methods are valued by shareholders and the extent to which they are valued.