GLOBAL TAX TRANSPARENCY AND TAX BEHAVIOUR: EMPIRICAL EVIDENCE FOR THE EFFECTS OF COUNTRY-BY-COUNTRY REPORTING ON TAX AVOIDANCE AND INCOME SHIFTING PREETIKA JOSHI A DISSERTATION SUBMITTED TO THE FACULTY OF GRADUATE STUDIES IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE DEGREE OF DOCTOR OF PHILOSOPHY GRADUATE PROGRAM IN MANAGEMENT SCHULICH SCHOOL OF BUSINESS YORK UNIVERSITY TORONTO, ONTARIO March 2020 ©Preetika Joshi, 2020