Business & Economics

Emer Mulligan is a Personal Professor of Taxation and Finance in the J.E. Cairnes School of Business and Economics at University of Galway, Head of the Accountancy and Finance Discipline, and Director of the University's Tax Clinic. This Tax Clinic, the first of its kind in Ireland, provides tax assistance and information to the student population and marginalised citizens via community organisations who may not otherwise have access to tax expertise and educates them and arms them with lifelong skills to handle their own tax affairs. She was Head of School from 2009-2015. She is a former member of the University of Galway's Governing Authority. 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.  Prof. Mulligan’'s research investigates the international social, political and economic dimensions of taxation from the perspectives and interactions of a range of stakeholders, including political policy makers, governmental regulators, international businesses, taxpayers and professional tax advisers.   The three strands of her research programme are as follows: (i) Social Policy, Citizenship and Taxation (ii) Governance, tax planning and processes in multinationals, (iii) Regulatory Relationships and Compliance in the tax arena. 

Prof. Mulligan has published in highly ranked international peer reviewed journals including Accounting, Organizations and Society, Critical Perspectives on Accounting, British Tax Review, British Accounting Review and Financial Accountability & Management. Prof. Mulligan is a member of the Editorial Boards of Advances in Taxationand Journal of Tax Administration and 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 Steering Group of the UK-based Tax Research Network.
 
Prof. Mulligan was Co-PI of an IRC funded project entitled ‘Strengthening Public Administration Institutions through Digital Technologies: Investigating Effective Adoption of Digital Technologies in Tax Administrations’. She was a consortium member of a successfully completed H2020 funded project entitled 'Revisioning the “Fiscal EU”; Fair, Sustainable, and Coordinated Tax and Social Policies’.  She is a former member of the EPAS Accreditation Board of the European Foundation for Management Development (EFMD), the Council of the Foundation for Fiscal Studies, and the Galway Chamber of Commerce.

Prof. Mulligan joined the University of Galway in 1999.  Prior to this, having graduated from the University of Galway with a BComm and H. Dip in Education, she qualified as a tax professional with the Irish Taxation Institute, and worked as a Tax Consultant and Manager with Pricewaterhouse Coopers in Dublin. She subsequently 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.  

Selected Publications:
Bassey, E., Mulligan, E., & Adegboyega, E. (2022) 'A conceptual framework for digital tax administration: A systematic review'. Government Information Quarterly, 39 (4) https://doi.org/10.1016/j.giq.2022.101754

Key. K., Healy, M., & Mulligan, E. (2021). Closing the cultural intelligence gap in accounting students: An action research approach to cross-cultural teamwork, British Accounting Review. https://doi.org/10.1016/j.bar.2021.101034

Foster, L., Wijeratne, D,. & Mulligan. E. (2020) "Gender and Proposed Auto-enrolment in the Republic of Ireland: Lessons from the UK".  Social Policy and Administration, https://doi.org/10.1111/spol.12627

De Widt, D. Mulligan E., & Oats, L. (2019). The US Compliance Assurance Process: A Relational Signalling Perspective. Journal of Taxation Administration, Special Issue on Cooperative Compliance, 5 (1):145-161. 

Mulligan, E., Wijeratne, D. & Maher, M. (2019), Pensions in Ireland: The Perspectives of Irish Citizens and Implications for the Irish Pension System and Reforms.Institute for Lifecourse and Society, NUI Galway, ISBN: 978-1-908358-61-5.

Key, K. and Mulligan, E. (2019), "Student Group Work Across Borders: A Teaching Innovation and Exploratory Study", Calderon, T. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 23), Emerald Publishing Limited, pp. 99-112. 

Mulligan, E. (2019) Pensions and the Challenges of Adequacy and Sustainability: Irish Citizens’ Voices and Policy Implications. Intereconomics, 54 (3): 154-159.  

Mulligan, E. & Oats, L. (2016) 'Tax professionals at work in Silicon Valley'. Accounting Organizations And Society, 52:63-76. 

Mulligan, E. & Oats, L. (2016) 'Tax and Performance Measurement: An Inside Story'. Advances in Taxation, 23:59-85. 

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(4):363-394. 

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