By shrugging I'm referring to when the tackler does a legit tackle and the bloke being tackled raises his arm to slip the tackle over his shoulders. He isn't evading anything.I don't mind shrugging a tackle. Its a legitimate attempt to break the tackle and get clear. But it should be considered prior opportunity. Dunno if it should be a free if it slips high. Depends on tackling player's intent when the high contact comes honestly.
(Don't think I could say a proper sentence without using the word 'tackle' more if I tried. I've gone tackle happy)