BComm, HDip in Ed, AITI, MBS, PhD

Contact Details

PERSONAL PROFESSOR
Dept. of Accountancy & Finance
Top Floor
St. Anthony's
NUI Galway
T: Ext. 3074
E: emer.mulligan@nuigalway.ie
 
researcher
 

Biography

Dr Emer Mulligan is a senior lecturer in taxation and finance in the J.E. Cairnes School of Business and Economics at NUI Galway since 1999. A graduate of the B. Comm and H. Dip in Education at NUI Galway, Dr Mulligan qualified as a tax professional with the Irish Taxation Institute, and worked as a Tax Consultant and Manager with Pricewaterhouse Coopers in Dublin. She graduated from the Smurfit Graduate School of Business in UCD with a first class honours MBS in Financial Services. She completed her PhD on Tax Planning in Practice at the University of Warwick, UK. She was Head of the J.E. Cairnes School of Business and Economics from 2009-2015. Prior to taking up the Head of School position, she was Director of the Master of Accounting programme.

Dr Mulligan is an International Fellow at the University of Exeter’s Tax Administration Research Centre (TARC), one of Europe’s leading research centres on tax. She is a member of the Editorial Board of the newly created Journal of Tax Administration, an open access journal for interdisciplinary tax research in the area of tax administration. The Journal is a joint collaboration between TARC and the Chartered Institute of Taxation (UK). Dr Mulligan has also been appointed to the Editorial Board of the Journal Advances in Taxation.

Dr Mulligan is a member of the Steering Group of the UK-based Tax Research Network, which has the objective of promoting tax research. She has been appointed to the EPAS Accreditation Board of the European Foundation for Management Development (EFMD), based in Brussels, Belguim, which is recognized globally as an accreditation body of quality in management education. Dr Mulligan has also been appointed to the Council of the Foundation for Fiscal Studies which is an independent, non-profit making body with the primary object of promoting study and discussion of issues relating to fiscal policy.

Dr Mulligan is an elected member of NUI Galway’s Governing Authority since 2013. In 2014, she was awarded a Fulbright-CRH Scholar Award to carry out research in Harvard University, specifically in the Ash Center for Democratic Governance and Innovation within the Harvard Kennedy School of Government. Dr Mulligan is currently leading a work package as part of a successful Horizon 2020 research funding bid. Total awarded to the international multi-partner consortium is Euro 2.8m and the research project is entitled 'Revisioning the “Fiscal EU”; Fair, Sustainable, and Coordinated Tax and Social Policies’. The project comes under the Societal Challenges pillar, and involves partners from universities and research institutes in Sweden, Norway, Denmark, the UK, Austria, Czech Republic, Canada, Brazil and Ireland. She has published in a number of international peer reviewed journals including Critical Perspectives on Accounting, British Tax Review, and Financial Accountability & Management. 

Dr Mulligan is a member of the Performance Management and Social Innovation and Policy research clusters at NUI Galway's Whitaker Institute of Innovation and Societal Change.  Her research areas include tax planning in practice, tax and strategy, performance measurement of the tax function, tax risk management, tax lobbying, tax and pensions, and tax administration.  She is particularly interested in the institutional and social dimensions of taxation in practice.

Selected Publications:
Mulligan, E and Oats, L (forthcoming, 2016) Tax and Performance Measurement: An Inside Story, Advances in Taxation.  

Mulligan, E. & Oats, L. (2016) “Tax Professionals at work in Silicon Valley”, Accounting Organizations and Society. 
52, p.63-76.  

Mulligan, E., Gawley, J. & Cunningham, J. (2016) Alignment of Tax Planning Functions and Activities with Corporate Strategy in Multinational Corporations, In Salter, D. & Oats, L. (eds) Contemporary Issues in Tax Research (Volume 2), UK, Fiscal Publications.

Collins, T., & Mulligan, E. (2015), Ireland’s Introduction of Transfer Pricing: A New Institutional Theory Perspective. Accounting, Finance and Governance Review, Special Issue on Taxation.
 
Robbins, G., Mulligan, E. & Keenan, F. (2015), e-Government in the Irish Revenue: The Revenue On-Line Service (ROS) – a success story? Financial Accountability and Management.  31 (4), 363–394.  

Mulligan, E. (2012). New Institutional Sociology and the Endogeneity of Law, in Oats, L. (ed.), Taxation: A Fieldwork Research Handbook, Routledge.

Mulligan, E. (2012). Tax Planning in Practice: A Field Study of US Multinational Corporations in Oats, L. (ed.), Taxation: A Fieldwork Research Handbook, Routledge.

Boden, R., Killian, S., Mulligan, E. & Oats, L. (Eds). (2010). Critical Perspectives on Taxation. Critical Perspectives on Accounting Special Issue, 21 (7).

Mulligan, E, & Oats, L. (2009). Tax Risk Management: Evidence from the United States. British Tax Review, 6: 680-703.

Research Interests

Dr Mulligan’s areas of interest include tax planning in practice, tax and strategy, performance measurement of the tax function, tax risk management, tax policy, tax compliance, tax lobbying, and tax administration, with particular interest in the institutional and social dimensions of taxation in practice. Her research activities fall into three broad categories (Tax in Practice; Tax Administration; and Behavioural Aspects of Taxation) with an overarching perspective of implications for one of the most important dimensions of public policy i.e. tax policy.

Dr Mulligan is a member of both the Performance Management and the Social Innovation and Policy research clusters at NUI Galway's Whitaker Institute of Innovation and Societal Change.  She is also a member of two multidisciplinary research groups at NUIG exploring opportunities for research in (i) Regulation and (ii) Gender and Taxation.

She is an International Fellow at the Tax Administration Research Centre (TARC) at the University of Exeter, one of Europe’s top tax research centres. TARC undertakes research on tax administration in order to strengthen the theoretical and empirical understanding of tax operations and policies. The Centre is operated in partnership by the University of Exeter and the UK’s Institute for Fiscal Studies, and its multidisciplinary research team includes economists, accountants, experimentalists, and psychologists. She is a member of the Editorial Board of the Journal of Tax Administration, an open access journal for interdisciplinary tax research in the area of tax administration. The Journal is a joint venture between TARC and the Chartered Institute of Taxation (UK). Coverage includes tax compliance, tax authority organisation and functioning, comparative tax administration, global developments in tax administration, and the international editorial board comprises leading academics in the field. Dr Mulligan has also been appointed to the Editorial Board of the journal Advances in Taxation.

Dr Mulligan is a member of the Steering Group of the UK-based Tax Research Network, which has the objective of promoting tax research. She has been appointed to the EPAS Accreditation Board of the European Foundation for Management Development (EFMD), based in Brussels, Belguim, which is recognized globally as an accreditation body of quality in management education with established accreditation services for business schools and business school programmes, corporate universities and technology-enhanced learning programmes. Dr Mulligan has also been appointed to the Council of the Foundation for Fiscal Studies which is an independent, non-profit making body with the primary object of promoting study and discussion of issues relating to fiscal policy.

In May 2014, she was awarded a Fulbright-CRH Scholar Award to carry out research in Harvard University, specifically in the Ash Center for Democratic Governance and Innovation within the Harvard Kennedy School of Government. Her research activities will focus on (i) taxation in practice in US MNCs and (ii) US tax policy and administration.

Dr Mulligan is currently leading a work package as part of a successful Horizon 2020 research funding bid. Total awarded to the international multi-partner consortium is Euro 2.8m and the research project is entitled 'Revisioning the “Fiscal EU”; Fair, Sustainable, and Coordinated Tax and Social Policies’. The project comes under the Societal Challenges pillar, and involves partners from universities and research institutes in Sweden, Norway, Denmark, the UK, Austria, Czech Republic, Canada, Brazil and Ireland.

She has published in a number of international peer reviewed journals including Critical Perspectives on Accounting, British Tax Review, and Financial Accountability & Management.

Peer Reviewed Journals

  Year Publication
(2019) 'Using an event to reimage a city and its port: the 2012 Volvo Ocean Race Finale in Galway'
Collins, Patrick, Cawley, Mary, Mulligan, Emer (2019) 'Using an event to reimage a city and its port: the 2012 Volvo Ocean Race Finale in Galway'. Event Management, 23 (3):413-425 [DOI] [Details]
(2019) 'STUDENT GROUP WORK ACROSS BORDERS: A TEACHING INNOVATION AND EXPLORATORY STUDY'
Key, K;Mulligan, E (2019) 'STUDENT GROUP WORK ACROSS BORDERS: A TEACHING INNOVATION AND EXPLORATORY STUDY'. Advances In Accounting Education: Teaching And Curriculum Innovations, 23 :99-112 [DOI] [Details]
(2019) 'THE US COMPLIANCE ASSURANCE PROCESS: A RELATIONAL SIGNALLING PERSPECTIVE'
de Widt, D;Mulligan, E;Oats, L (2019) 'THE US COMPLIANCE ASSURANCE PROCESS: A RELATIONAL SIGNALLING PERSPECTIVE'. Journal Of Tax Administration, 5 :145-161 [Details]
(2019) 'Cooperative Compliance'
Mulligan, E. & Oats, L. (Editors) (2019) 'Cooperative Compliance'. Journal Of Tax Administration, 5 (1) [Details]
(2019) 'Pensions and the Challenges of Adequacy and Sustainability: Irish Citizens' Voices and Policy Implications'
Mulligan, E. (2019) 'Pensions and the Challenges of Adequacy and Sustainability: Irish Citizens' Voices and Policy Implications'. Intereconomics, [Details]
(2018) 'Business impacts of event hosting: evidence from the Volvo Ocean Race Finale in Galway 2012'
Collins, Patrick; Mulligan, Emer; Cawley, Mary (2018) 'Business impacts of event hosting: evidence from the Volvo Ocean Race Finale in Galway 2012'. International Journal of Event and Festival Management, 9 :297-315 [DOI] [Details]
(2016) 'Tax and Performance Measurement:An Inside Story'
Mulligan, E & Oats, L (2016) 'Tax and Performance Measurement:An Inside Story'. Advances in Taxation, 23 :59-85 [ARAN Link] [Details]
(2016) 'Tax professionals at work in Silicon Valley'
Mulligan, E,Oats, L (2016) 'Tax professionals at work in Silicon Valley'. Accounting Organizations And Society, 52 :63-76 [ARAN Link] [Details]
(2015) 'e-Government in the Irish Revenue: The Revenue On-Line Service (ROS): A Success Story?'
Robbins, G,Mulligan, E,Keenan, F (2015) 'e-Government in the Irish Revenue: The Revenue On-Line Service (ROS): A Success Story?'. Financial Accountability & Management, 31 :363-394 [DOI] [Details]
(2015) 'Ireland’s Introduction of Transfer Pricing: A New Institutional Theory Perspective (forthcoming, 2015)'
Collins, T. & Mulligan, E. (2015) 'Ireland’s Introduction of Transfer Pricing: A New Institutional Theory Perspective (forthcoming, 2015)'. Accounting, Finance and Governance Review, Special Issue on Taxation, [ARAN Link] [Details]
(2010) 'Critical Perspectives on Taxation'
Boden, R., Killian, S., Mulligan, E. & Oats, L. (Editors) (2010) 'Critical Perspectives on Taxation'. Critical Perspectives On Accounting Special Issue, 21 (7) [Details]
(2009) 'Tax Risk Management: Evidence from the United States'
Mulligan, E, & Oats, L. (2009) 'Tax Risk Management: Evidence from the United States'. British Tax Review, 6 :680-703 [Details]
(2000) 'Treasury Management Organisation: An examination of Centralised versus Decentralised Approaches'
Mulligan, E. (2000) 'Treasury Management Organisation: An examination of Centralised versus Decentralised Approaches'. THE IRISH JOURNAL OF MANAGEMENT, 22 (1) [Details]

Books

  Year Publication
(2019) Principles of International Taxation.
Oats, L. & Mulligan. E (2019) Principles of International Taxation. London: Boomsbury Professional. [Details]
(2017) Principles of International Taxation.
Miller.A;Oats,L. & Mulligan,E (2017) Principles of International Taxation. London: Bloomsbury Professional. [Details]

Book Chapters

  Year Publication
(2018) 'Pensions and Taxation in Ireland'
Mulligan, E;Wijeratne, D;Maher,M (2018) 'Pensions and Taxation in Ireland' In: Contemporary Issues in Tax Research (Volume 3). Birmingham, UK: Fiscal Publications. [Details]
(2018) 'Tax Behaviour Decisions of Muslim Communities: Ireland, Scotland and Canada'
Cheikh, R;Mulligan, E;Sweeney,B (2018) 'Tax Behaviour Decisions of Muslim Communities: Ireland, Scotland and Canada' In: Contemporary Issues in Tax Research (Volume 3). Birmingham, UK: Fiscal Publications. [Details]
(2016) 'Alignment of Tax Planning Functions and Activities with Corporate Strategy in Multinational Corporations'
Mulligan, E., Gawley, J. & Cunningham, J (2016) 'Alignment of Tax Planning Functions and Activities with Corporate Strategy in Multinational Corporations' In: Contemporary Issues in Tax Research (Volume 2). Birmingham, UK: Fiscal Publications. [Details]
(2012) 'New Institutional Sociology and the Endogeneity of Law'
Mulligan, E. (2012) 'New Institutional Sociology and the Endogeneity of Law' In: Taxation: A Fieldwork Research Handbook. UK: Routledge. [ARAN Link] [Details]
(2012) 'Tax Planning in Practice: A Field Study of US Multinational Corporations'
Mulligan, E. (2012) 'Tax Planning in Practice: A Field Study of US Multinational Corporations' In: Taxation: A Fieldwork Research Handbook. UK: Routledge. [Details]

Conference Publications

  Year Publication
(2019) Pensions Policy Research Group Annual Conference, Trinity College Dublin
Mulligan, E;Wijeratne, D;Maher,M (2019) Pensions in Ireland: The Perspectives of Irish Citizens and Implications for the Irish Pension Systems and Reform Pensions Policy Research Group Annual Conference, Trinity College Dublin [Details]
(2019) British Accounting and Finance Association, Accounting Education SIG Conference, Ghent
Healy, M., Key, K.,Mulligan, E. & McCutcheon, M. (2019) Reflecting on approaches to facilitate students' cross-cultural learning: an action research study in accounting education British Accounting and Finance Association, Accounting Education SIG Conference, Ghent [Details]
(2019) Irish Accounting and Finance Association Annual Conference, DCU
Healy, M., Key, K.,Mulligan, E. & McCutcheon, M. (2019) Working with 'the others': Reflections on an action research study of approaches to cross-cultural learning Irish Accounting and Finance Association Annual Conference, DCU [Details]
(2019) 3rd International Conference on Taxpayers Rights, Minnesota
Mulligan, E., & Ojo, A. (2019) Empirical Investigation of Effective Adoption of Digital Technologies for Citizen-centric Tax Administration 3rd International Conference on Taxpayers Rights, Minnesota [Details]
(2018) 3rd International Conference on Taxpayers Rights, Amsterdam
De Widt, D., Mulligan, E. & Oats, L. (2018) Trust and Time: Lessons from Cooperative Compliance 3rd International Conference on Taxpayers Rights, Amsterdam [Details]
(2018) European Network for Research on Supplementary Pensions, NUI Galway
Maher, M., Mulligan, E. & Warren, J. (2018) Has the European Semester become a driver for national pension policy? European Network for Research on Supplementary Pensions, NUI Galway [Details]
(2018) Gender and Health Impacts of Policies Extending Working Life in Western Countries, NUI Galway
Wijeratne,D. & Mulligan,E. (2018) Working Beyond Retirement: Irish Citizens' perspectives on longer working lives Gender and Health Impacts of Policies Extending Working Life in Western Countries, NUI Galway [Details]
(2018) Co-operative Compliance: Breaking the Barriers Initiative, Vienna
De Widt, D., Mulligan, E. & Oats, L. (2018) Cooperative Compliance: A Triangle of Perspectives Co-operative Compliance: Breaking the Barriers Initiative, Vienna [Details]
(2017) Irish Academy of Management Annual Conference, Belfast
Gawley, J;Mulligan,E (2017) Tax planning and corporate strategy in multinationals: an examination of alignment from the non-tax perspective Irish Academy of Management Annual Conference, Belfast [Details]
(2017) Tax Research Network Annual Conference, Bournemouth
Cheikh, R;Mulligan, E;Sweeney,B (2017) The impact of moral intensity on tax compliance decisions Tax Research Network Annual Conference, Bournemouth [Details]
(2017) Irish Accounting and Finance Association Annual Conference, Athlone
Mulligan, E;Wijeratne, D;Maher,M (2017) Pensions and taxation in Ireland Irish Accounting and Finance Association Annual Conference, Athlone [Details]
(2017) Irish Accounting and Finance Association, Annual Conference, Athlone
De Widt, D., Oats, L., & Mulligan, E. (2017) Cooperative Compliance: tax administrations and taxpayers working together? Irish Accounting and Finance Association, Annual Conference, Athlone [Details]
(2017) Enterprise and Competitive Environment, Czech Republic
De Widt,D;Oats,L;Mulligan,E (2017) Cooperative Compliance:tax administrations and taxpayers working together? Enterprise and Competitive Environment, Czech Republic [Details]
(2017) Irish Accounting and Finance Association, Annual Conference, Athlone
Cheikh, R;Mulligan, E;Sweeney,B (2017) The impact of moral intensity on tax compliance decisions Irish Accounting and Finance Association, Annual Conference, Athlone [Details]
(2016) Pensions Policy Research Group Annual Conference, TCD
Mulligan, E;Wijeratne, D (2016) Pensions and Taxation in the EU Pensions Policy Research Group Annual Conference, TCD [Details]
(2016) Tax Research Network Annual Conference, London
Cheikh, R;Mulligan, E;Sweeney,B (2016) Tax Behaviour Decision of Muslin Communities: Ireland, Scotland, Canada Tax Research Network Annual Conference, London [Details]
(2016) Tax Research Network Annual Conference, London
Mulligan, E;Wijeratne, D (2016) Pensions and Taxation in the EU Tax Research Network Annual Conference, London [Details]
(2015) Tax Research Network Annual Conference
Qualter, H;Mulligan, E (2015) Public Participation in Tax Policy Development Tax Research Network Annual Conference [Details]
(2014) The Fiscal State and Social Citizenship II: Theorizing tax avoidance from socio-cultural perspectives, Linkoping, Sweden
Mulligan, E. & Carney, G. (2014) Five Years on from the 'Grey Revolt’: Pensions, Taxes and Social Citizenship under Ireland’s Austerity Programme The Fiscal State and Social Citizenship II: Theorizing tax avoidance from socio-cultural perspectives, Linkoping, Sweden [Details]
(2013) 22nd Annual Tax Research Network Conference, University of Exeter
Mulligan, E; Cunningham, J; Gawley, J (2013) Alignment of Tax Planning Functions and Activities with Corporate Strategy 22nd Annual Tax Research Network Conference, University of Exeter [Details]
(2013) Irish Academy of Management Annual Conference, Waterford Institute of Technology
Mulligan, E; Cunningham, J; Gawley, J (2013) Alignment of Tax Planning Functions and Activities with Corporate Strategy Irish Academy of Management Annual Conference, Waterford Institute of Technology [Details]
(2013) Irish Accounting and Finance Association Annual Conference, Institute of Technology,Tallaght
Mulligan, E. & Oats, L. (2013) Measuring Tax Performance and Tax as a Measure of Performance Irish Accounting and Finance Association Annual Conference, Institute of Technology,Tallaght [Details]
(2012) Irish Accounting and Finance Association Annual Conference, National University of Ireland, Galway
Collins, T. & Mulligan, E. (2012) Ireland’s Introduction of Transfer Pricing: A New Institutional Theory Perspective Irish Accounting and Finance Association Annual Conference, National University of Ireland, Galway [Details]
(2012) Irish Accounting and Finance Association Annual Conference. National University of Ireland, Galway
Mulligan, E. & Oats, L. (2012) Working in the Shadows: In-house professionals in a highly regulated field Irish Accounting and Finance Association Annual Conference. National University of Ireland, Galway [Details]
(2011) Tax Research Network Conference. University of Coventry
Collins, T. & Mulligan, E. (2011) A Coming of Age – A Perspective on Ireland’s Introduction of Transfer Pricing Tax Research Network Conference. University of Coventry [Details]
(2011) Critical Perspectives on Accounting Conference. Florida
Mulligan, E. & Oats, L. (2011) Movers and Shakers: The Secret Lives of In-House Tax Professionals Critical Perspectives on Accounting Conference. Florida [Details]
(2009) Tax Research Network Conference. University of Wales Institute, Cardiff
Mulligan, E., Oats, L. & Tuck, P. (2009) Meta risk management and tax administration Tax Research Network Conference. University of Wales Institute, Cardiff [Details]
(2009) Ninth Interdisciplinary Perspectives on Accounting Conference. Innsbruck
Mulligan, E., Oats, L. & Tuck, P. (2009) Meta risk management and tax administration Ninth Interdisciplinary Perspectives on Accounting Conference. Innsbruck [Details]
(2008) Critical perspectives on Accounting Conference. Baruch College, New York
Mulligan, E. and Oats, L. (2008) Critical Perspectives on Taxation Critical perspectives on Accounting Conference. Baruch College, New York [Details]
(2008) Annual Tax Research Network Conference. National University of Ireland, Galway
Mulligan, E. and Oats, L. (2008) Expanding the Boundaries of Tax Research Annual Tax Research Network Conference. National University of Ireland, Galway [Details]
(2007) CIMA/BAA - New Public Sector Conference, University of Edinburgh
Robbins, G., Mulligan, E., Keenan F. (2007) Successful Implementation of E- government in the Irish Revenue On-Line Service (ROS) CIMA/BAA - New Public Sector Conference, University of Edinburgh [Details]
(2006) Annual Tax Research Network Conference , University of Southampton
Mulligan, E. (2006) Understanding the Practice and Process of Tax Planning in Multinational Corporations: An Institutional Perspective Annual Tax Research Network Conference , University of Southampton [Details]
(2006) Emerging Scholars Colloquium, 8th Interdisciplinary Perspectives on Accounting Conference, Cardiff
Mulligan, E. (2006) The Practice and Process of Tax Planning in US Multinational Corporations: An Institutional Perspective Emerging Scholars Colloquium, 8th Interdisciplinary Perspectives on Accounting Conference, Cardiff [Details]
(2005) Irish Accounting and Finance Association Annual Conference, University of Limerick
Mulligan, E. and Lamb, M. (2005) An Investigation into the Practice and Process of tax planning in US MNCs Irish Accounting and Finance Association Annual Conference, University of Limerick [Details]
(2004) Annual Tax Research Network Conference, Bournemouth University
Mulligan, E. and Lamb, M. (2004) The Nature of Tax Planning and the Tax Planning Process: A Literature Review Annual Tax Research Network Conference, Bournemouth University [Details]
(2000) Irish Accounting and Finance Association Annual Conference, Ireland
Mulligan, E. (2000) Centralised versus Decentralised Treasury Management: An Application to the Cash Management Function Irish Accounting and Finance Association Annual Conference, Ireland [Details]
(2000) Irish Academy of Management Annual Conference, Dublin Institute of Technology
Mulligan, E. (2000) Treasury Management Organisation: An examination of Centralised versus Decentralised Approaches Irish Academy of Management Annual Conference, Dublin Institute of Technology [Details]

Published Reports

  Year Publication
(2019) Pensions in Ireland: The Perspectives of Irish Citizens and Implications for the Irish Pension System and Reforms.
Mulligan, E., Wijeratne, D. & Maher, M. (2019) Pensions in Ireland: The Perspectives of Irish Citizens and Implications for the Irish Pension System and Reforms. NUI Galway, Galway. [Details]
(2012) Volvo Ocean Race Finale: An Economic Impact Assessment.
Collins, P., Hynes, S. and Mulligan, E. (2012) Volvo Ocean Race Finale: An Economic Impact Assessment. J.E. Cairnes School of Business and Economics Report, NUI Galway, J.E. Cairnes School of Business and Economics Report, NUI Galway. [DOI] [Details]

Edited Books

  Year Publication
(2018)
Oats,L & Mulligan,E (Ed.). (2018) Contemporary Issues in Tax Research Birmingham, UK: Fiscal Publications. [Details]
(2010) Irish Taxation Law and Practice: Assignments, Questions and Solutions.
Mulligan, E (Ed.). (2010) Irish Taxation Law and Practice: Assignments, Questions and Solutions Irish Taxation Law and Practice: Assignments, Questions and Solutions. Dublin: Irish Taxation Institute. [Details]
(2009) Irish Taxation Law and Practice: Assignments, Questions and Solutions.
Mulligan, E (Ed.). (2009) Irish Taxation Law and Practice: Assignments, Questions and Solutions Irish Taxation Law and Practice: Assignments, Questions and Solutions. Dublin: Irish Taxation Institute. [Details]
(2008) Irish Taxation Law and Practice: Assignments, Questions and Solutions.
Mulligan, E (Ed.). (2008) Irish Taxation Law and Practice: Assignments, Questions and Solutions Irish Taxation Law and Practice: Assignments, Questions and Solutions. Dublin: Irish Taxation Institute. [Details]
(2007) Irish Taxation Law and Practice: Assignments, Questions and Solutions.
Mulligan, E (Ed.). (2007) Irish Taxation Law and Practice: Assignments, Questions and Solutions Irish Taxation Law and Practice: Assignments, Questions and Solutions. Dublin: Irish Taxation Institute. [Details]
(2006) Irish Taxation Law and Practice: Assignments, Questions and Solutions.
Mulligan, E (Ed.). (2006) Irish Taxation Law and Practice: Assignments, Questions and Solutions Irish Taxation Law and Practice: Assignments, Questions and Solutions. Dublin: Irish Taxation Institute. [Details]

Other Journals

  Year Publication
(2019) 'Leveraging Information Technology for Tax Administration'
Bassey, E & Mulligan, E. (2019) 'Leveraging Information Technology for Tax Administration' ICAN Zonal Accountants Conference 2019 Magazine, . [Details]
(2001) 'Tax Relief for Fees paid for Third Level Education'
Mulligan, E. (2001) 'Tax Relief for Fees paid for Third Level Education' IRISH TAX REVIEW, . [Details]
(1990) 'PRSI – the practical aspects'
Mulligan, E. (1990) 'PRSI – the practical aspects' ACCOUNTANCY IRELAND, . [Details]

Conference Contributions

  Year Publication
(2019) 3rd International Conference on Taxpayers Rights,
Mulligan, E. (2019) Discussant. [Oral Presentation], 3rd International Conference on Taxpayers Rights, Minnesota , 23-MAY-19. [Details]
(2018) Co-operative Compliance:Breaking the Barriers,
Mulligan, E. (2018) Session Chair. [Chaired Session], Co-operative Compliance:Breaking the Barriers, Vienna , 27-NOV-18. [Details]
(2018) American Taxation Association Mid-Year Conference,
Mulligan, E. (2018) Plenary Speaker. [Plenary Lecture], American Taxation Association Mid-Year Conference, New Orleans , 08-MAY-18. [Details]
(2017) IRS Taxpayer Advocate Inaugural Conversation Series,
Mulligan, E. (2017) Panellist. [Oral Presentation], IRS Taxpayer Advocate Inaugural Conversation Series, Washington , 08-MAY-17. [Details]
(2017) American Anthropological Association Annual Meeting,
Mulligan, E. (2017) Panellist. [Oral Presentation], American Anthropological Association Annual Meeting, Washington , 01-MAY-17. [Details]
(2016) American Taxation Association Mid-Year Conference,
Mulligan, E (2016) Invited Speaker. [Conference Organising Committee Chairperson], American Taxation Association Mid-Year Conference, Florida , 18-FEB-16 - 18-FEB-16. [Details]
(2016) Network Galway Event,
Mulligan, E (2016) Invited Speaker. [Invited Lecture], Network Galway Event, Galway , 09-NOV-16 - 09-NOV-16. [Details]
(2016) Harvard Kennedy School/Irish Tax Institute Global Tax Policy Conference,
Mulligan, E (2016) Panellist. [Invited Oral Presentation], Harvard Kennedy School/Irish Tax Institute Global Tax Policy Conference, Dublin Castle , 01-JUN-16 - 02-JUN-16. [Details]
(2013) Harvard Kennedy Law School and Irish Tax Institute Global Tax Policy Conference, Dublin,
Mulligan, E. (2013) Rapporteur. [Invited Oral Presentation], Harvard Kennedy Law School and Irish Tax Institute Global Tax Policy Conference, Dublin, Dublin , 09-JUN-13 - 09-JUN-13. [Details]
(2011) Critical Perspectives on Accounting Conference,
Mulligan, E. (2011) Discussant. [Oral Presentation], Critical Perspectives on Accounting Conference, Florida , 07-JUL-11. [Details]

Invited Lectures

  Year Publication
(2016) Taxation: A Rotten Apple. Cumann de Barra.
Mulligan, E (2016) Taxation: A Rotten Apple. Cumann de Barra. NUI Galway: Invited Lectures [Details]
(2013) Tax Risk Management in a Global Context. Session on Global Tax Tourism. Brehon Law Society U.S./Ireland Legal Symposium, Westport, Co. Mayo, 25-27 September.
Mulligan, E. (2013) Tax Risk Management in a Global Context. Session on Global Tax Tourism. Brehon Law Society U.S./Ireland Legal Symposium, Westport, Co. Mayo, 25-27 September. Invited Lectures [Details]

Manual

  Year Publication
(1998) Tax Manual, Part 3.
Mulligan, E. (1998) Tax Manual, Part 3. Irish Taxation Institute, Dublin: Manual [Details]

Newsletter

  Year Publication
(2016) Fulbright Awardees celebrate Thanksgiving 2015 at NUIG.
Mulligan, E (2016) Fulbright Awardees celebrate Thanksgiving 2015 at NUIG. Newsletter [Details]

Policy Contribution

  Year Publication
(2018) Extended Working Lives, Employment and Care Policies. GenderEWL Policy Brief 6.
Duvvury, N., Spijker, J., Wijeratne, D., Mulligan, E., & Holman, D. (2018) Extended Working Lives, Employment and Care Policies. GenderEWL Policy Brief 6. Policy Contribution [Details]

Presentation

  Year Publication
(2013) A Critique of Sheryl Sandberg’s book entitled: Lean In: Women, Work and the Will to Lead. University Women’s Network, NUI Galway.
Mulligan, E. (2013) A Critique of Sheryl Sandberg’s book entitled: Lean In: Women, Work and the Will to Lead. University Women’s Network, NUI Galway. Presentation [Details]

Seminar

  Year Publication
(2019) The Horizon 2020 Fairtax project.
Mulligan, E., Wijeratne, D. (2019) The Horizon 2020 Fairtax project. Seminar [Details]
(2018) Life-course perspectives from Irish Citizens.
Mulligan, E., Wijeratne, D. & Maher, M. (2018) Life-course perspectives from Irish Citizens. Seminar [Details]
(2017) Pensions and taxation: The Perspectives of Citizens.
Mulligan, E. (2017) Pensions and taxation: The Perspectives of Citizens. Seminar [Details]
(2017) The Irish Pension System:A Multi-Pliiar Framework.
Mulligan, E;Wijeratne, D;Maher,M (2017) The Irish Pension System:A Multi-Pliiar Framework. NUI Galway: Seminar [Details]
(2017) A Rotten Apple: Implications for the Institute for Lifecourse and Society, and Social Policy?.
Mulligan, E (2017) A Rotten Apple: Implications for the Institute for Lifecourse and Society, and Social Policy?. Institute for Lifecourse and Society NUIG: Seminar [Details]
(2017) Global Pensions Landscape: An historical review of institutional players.
Wijeratne,D;Mulligan,E (2017) Global Pensions Landscape: An historical review of institutional players. NUI Galway: Seminar [Details]
(2016) European Pension Policies and Intergenerational Fiscal Sustainability, Fairness and Consolidation.
Mulligan, E;Wijeratne, D (2016) European Pension Policies and Intergenerational Fiscal Sustainability, Fairness and Consolidation. TCD: Seminar [Details]
(2015) Green Open Access - Journal of Tax Administration.
Mulligan, E (2015) Green Open Access - Journal of Tax Administration. NUI Galway: Seminar [Details]
(2015) Tax Planning in Practice in a Global Context: 2005-2015, Ash Fellows Study Group Series, Harvard Kennedy School.
Mulligan, E. (2015) Tax Planning in Practice in a Global Context: 2005-2015, Ash Fellows Study Group Series, Harvard Kennedy School. Seminar [Details]
(2015) Fulbright and H2020: From NUIG to Harvard and Umea.
Mulligan, E (2015) Fulbright and H2020: From NUIG to Harvard and Umea. NUI Galway: Seminar [Details]
(2011) Measuring tax performance and tax as a measure of performance, Performance Management Research Cluster Series, NUI Galway.
Mulligan, E. & Oats, L. (2011) Measuring tax performance and tax as a measure of performance, Performance Management Research Cluster Series, NUI Galway. Seminar [Details]
(2006) An Investigation into the Practice and Process of tax planning in US MNCs. Accounting Group Seminar.
Mulligan, E. (2006) An Investigation into the Practice and Process of tax planning in US MNCs. Accounting Group Seminar. Warwick Business School: Seminar [Details]
(2004) Tax Planning: Literature, Practice and Process. Accounting Group Seminar.
Mulligan, E. (2004) Tax Planning: Literature, Practice and Process. Accounting Group Seminar. Warwick Business School: Seminar [Details]

Workshops

  Year Publication
(2017) US CAP at a crossroads?.
Mulligan, E (2017) US CAP at a crossroads?. London: Workshops [Details]
(2017) Annual Tax Administration Research Centre Workshop.
De Widt,D;Oats,L;Mulligan,E (2017) Annual Tax Administration Research Centre Workshop. Workshops [Details]

Working Paper

  Year Publication
(2016) Regulating Tax Advisors:A European Comparison of Recent Developments and Future Trends.
De Widt,D;Mulligan,E;Oats,L (2016) Regulating Tax Advisors:A European Comparison of Recent Developments and Future Trends. Working Paper [Details]

Honours and Awards

  Year Title Awarding Body
2014 Fulbright Scholar Award Fulbright Commission of Ireland

Professional Associations

  Association Function From / To
Tax Administration Research Centre (TARC), University of Exeter Business School, UK International Fellow /
Tax Research Network (TRN), UK Steering Group Member /
Irish Accounting and Finance Association Member /
British Accounting Association Member /
Irish Taxation Institute Member /
Galway Chamber of Commerce Council Member /
Galway City Development Council Member /
Lionra Entrepreneurship and Enterprise Development Sub-Committee Member /
Women in Tax in Ireland (WiTii) Member /

Other Activities

  Description

Editorial Board Membership:Dr. Mulligan is on the Editorial Board of the Journal of Tax Administration, an open access journal for interdisciplinary tax research in the area of tax administration. The Journal is a joint venture between the Tax Administration Research Centre (TARC) and the Chartered Institute of Taxation (UK). Coverage includes, but is not limited to, tax compliance, tax authority organisation and functioning, comparative tax administration, global developments in tax administration, and the international editorial board comprises leading academics in the field. Dr. Mulligan has also been appointed to the Editorial Board of the Journal Advances in Taxation.

EPAS Accreditation Board Membership:Dr Mulligan has been recently appointed to the EPAS Accreditation Board of the European Foundation for Management Development (EFMD), based in Brussels, Belguim, which is recognized globally as an accreditation body of quality in management education with established accreditation services for business schools and business school programmes, corporate universities and technology-enhanced learning programmes.

External Examiner;University of Limerick;University of Exeter;Irish Institute of Taxation;Formally a Member of the Accreditation Review Panel for the Higher Education and Training Awards Council (HETAC)

Invited Presentations: Dr. Mulligan was the Conference Rapporteur and was invited to deliver the Opening Remarks at the closing panel session, at the Harvard Kennedy School and Irish Taxation Institute Global Tax Policy Conference (Dublin, 2013). She was also invited to deliver a presentation on Tax Risk Management in a Global Context as part of a session on Global Tax Tourism at The Brehon Law Symposium (Westport, 2013).

Board Membership at NUI Galway: Member of Údarás na hOllscoile 2013 – 2016 (University Governing Authority);Member of the University’s Women’s Network;Member of the College Executive;Member of the EMBA External Advisory Board;Chair of the EMBA Programme Board;Member of the Staff-Student Liaison Committee for the EMBA programme;Chair of the P/T BComm Programme Board (Blended Learning);Past Director of the Master in Accounting programme;Past Director of the Higher Diploma in Business Studies Board; Member of the Centre for Disability Law & Policy (CDLP); Member of the Performance Management research cluster in the Whitaker Institute;Member of the Social Innovation and Policy research cluster in the Whitaker Institute; Member of two multidisciplinary research groups at NUI Galway exploring opportunities for research in (i) Regulation and (ii) Gender and Taxation

Teaching Interests

Dr Mulligan teaches Taxation and Finance to undergraduates and postgraduate students. She has oversight of all Taxation modules at NUI Galway, delivers modules on corporation tax, income tax, capital gains tax and value added tax, and encapsulates the theory of taxation across all modules.

At both undergraduate and postgraduate levels, the tax courses are aligned with the professional qualifications of the Irish Taxation Institute (ITI), Chartered Accountants Ireland (CAI), Association of Chartered Certified Accountants (ACCA), Chartered Institute of Management Accountants (CIMA) and Certified Public Accountants (CPA).  

Her teaching philosophy is based around a number of key elements :

  • Contextualising the theory and practice
  • Demystifying the language
  • Relating Content to student experience
  • Ensuring technical accuracy
  • Utilising technology, innovation and external perspective

Postgraduate Research Supervision

Dr Mulligan is currently supervising four PhD students in taxation, and has previously supervised Master of Accounting, Master of Commerce, and Higher Diploma students at NUI Galway.  She has also jointly supervised students on the MSc in Management and Applications of Information Technology in Accounting at Dublin City University.

Modules Taught

  Term/Year Module Title Module Code Subject / Desc
Taxation I (B.Comm, Final Year) AY308
Taxation II (B.Comm, Final Year) AY319
Taxation (Master of Accounting) AY509
Financial Management (Engineering – various programmes) AY872
Financial Management (DBS – Diploma in Business Studies) AY872
Business Finance 1 (B.Comm, 2nd Year) AY208
Business Finance 1 (Corporate Law / B.Eng. / BIS) AY208

External Collaborators

  Name Organisation / Institute Country Description of Collaboration
External Collaborators
Dr. Mulligan is an International Fellow at the University of Exeter’s Tax Administration Research Centre (TARC), one of Europe’s top tax research centres. She works closely with the Centre’s Deputy Director Professor Lynne Oats, and together they have worked on a number of publications including the editorship of a Special Issue on Perspectives on Taxation for Critical Perspectives on Accounting (2010). More recently, Dr Mulligan and Prof Oats collaborated on a Horizon 2020 funding proposal as part of the Societal Challenges pillar call with international partners from University of Umea, Sweden;  Linkopings University, Sweden; BI Business School, Norway; Copenhagen Business School, Denmark; King’s College London, UK; University of Exeter, UK; Austrian Institute of Economic Research, Austria; Mendel University at Brno, Czech Republic; Queen’s University at Kingston, Canada; and Escola de Direito, Brazil.She is currently working with Professor Jay Rosengard of Harvard Kennedy School of Government and the Irish Taxation Institute on a joint publication arising from the Global Tax Policy Conference (Dublin, 2013).Dr. Mulligan has been awarded a Fulbright-CRH Scholar Award to carry out research in Harvard University, specifically in the Ash Center for Democratic Governance and Innovation within the Harvard Kennedy School of Government. In 2015, she will spend 6 month at Harvard, and work closely with colleagues (including Prof Rosengard) on the areas of Taxation in Practice and Alignment of Tax Policy and Administration. Dr. Mulligan is a member of the Steering Group of the UK-based Tax Research Network (TRN) and as such works in conjunction with the international Executive Committee to manage and conduct the business of the Network. In 2008, she was Conference Organiser for the 17th Annual Tax Research Network Conference hosted at NUI Galway.