Ms Emer Mulligan
Contact Details
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Biography:
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Dr. Emer Mulligan is Head of the J.E.
Cairnes School of Business and Economics at NUI Galway since 2009 and has been
appointed for a second term. A graduate of the B. Comm and H. Dip Education at
NUI Galway, Dr. Mulligan went on to qualify 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 joined NUI Galway as a full-time
lecturer in Taxation and Finance in 1999 and completed her PhD on Tax Planning in Practice at Warwick
University in the UK. Prior to taking up the Head of School
position, she was Director of the Master of Accounting programme. Dr. Mulligan is
a member of the Steering Group of the UK based Tax Research Network,
(http://trn.taxsage.co.uk/) which has the objective of promoting tax research.
She is a member of the Performance Management and Social Innovation and Policy
research clusters in the Whitaker Institute.
Her research areas include tax planning in practice, tax and strategy,
performance measurement of the tax function, tax risk management, tax lobbying,
and tax administration, and she is currently working on a number of research
projects in these areas. She has published
and presented conference papers in these areas. She is particularly interested
in the institutional and social dimensions of taxation in practice. In 2010,
she was co-editor of a special issue of Critical Perspectives on Accounting
journal, entitled ‘Critical Perspectives on Taxation’, and in 2012 contributed
two chapters to the book entitled ‘Taxation: A Fieldwork Research Handbook’
(edited by Prof. Lynne Oats). Selected Publications: 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. (Editors)
(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
| Tax Planning, tax policy and tax compliance. |
Book Chapters
| Mulligan, E. (2012) 'Tax Planning in Practice: A Field Study of US Multinational Corporations' In: Oats, L (eds). Taxation: A Fieldwork Research Handbook. UK: Routledge. [Details] |
| Mulligan, E. (2012) 'New Institutional Sociology and the Endogeneity of Law' In: Oats, L (eds). Taxation: A Fieldwork Research Handbook. UK: Routledge. [Details] |
Edited Books
| Mulligan, E (Ed.). (2010) Irish Taxation Law and Practice: Assignments, Questions and Solutions. Dublin: Irish Taxation Institute. [Details] |
| Mulligan, E (Ed.). (2009) Irish Taxation Law and Practice: Assignments, Questions and Solutions. Dublin: Irish Taxation Institute. [Details] |
| Mulligan, E (Ed.). (2008) Irish Taxation Law and Practice: Assignments, Questions and Solutions. Dublin: Irish Taxation Institute. [Details] |
| Mulligan, E (Ed.). (2007) Irish Taxation Law and Practice: Assignments, Questions and Solutions. Dublin: Irish Taxation Institute. [Details] |
| Mulligan, E (Ed.). (2006) Irish Taxation Law and Practice: Assignments, Questions and Solutions. Dublin: Irish Taxation Institute. [Details] |
Peer Reviewed Journals
| Boden, R., Killian, S., Mulligan, E. & Oats, L. (Editors) (2010) 'Critical Perspectives on Taxation'. Critical Perspectives On Accounting Special Issue, 21 (7). [Details] |
| Mulligan, E, & Oats, L. (2009) 'Tax Risk Management: Evidence from the United States'. British Tax Review, 6 :680-703. [Details] |
| Mulligan, E. (2001) 'Tax Relief for Fees paid for Third Level Education'. IRISH TAX REVIEW, . [Details] |
| Mulligan, E. (2000) 'Treasury Management Organisation: An examination of Centralised versus Decentralised Approaches'. THE IRISH JOURNAL OF MANAGEMENT, 22 (1). [Details] |
| Mulligan, E. (1990) 'PRSI - the practical aspects'. ACCOUNTANCY IRELAND, . [Details] |
Other Item
| Mulligan, E. (1998) Tax Manual, Part 3. Irish Taxation Institute, Dublin: Other Item [Details] |
Seminar
| Mulligan, E. & Oats, L. (2011) Measuring tax performance and tax as a measure of performance, Performance Management Research Cluster Series, NUI Galway. Seminar [Details] |
Workshops
| Mulligan, E. (2006) An Investigation into the Practice and Process of tax planning in US MNCs. Accounting Group Seminar. Warwick Business School: Workshops [Details] |
| Mulligan, E. (2004) Tax Planning: Literature, Practice and Process. Accounting Group Seminar. Warwick Business School: Workshops [Details] |
Conference Contributions
| Mulligan, E. & Oats, L. (2012) Working in the Shadows: In-house professionals in a highly regulated field,. [Conference Paper], Irish Accounting and Finance Association Annual Conference, National University of Ireland, Galway , 01-JAN-12 - 01-JAN-12. |
| Collins, T. & Mulligan, E. (2012) Ireland’s Introduction of Transfer Pricing: A New Institutional Theory Perspective. [Conference Paper], Irish Accounting and Finance Association Annual Conference, National University of Ireland, Galway , 01-JAN-12 - 01-JAN-12. |
| Mulligan, E. & Oats, L. (2011) Movers and Shakers: The Secret Lives of In-House Tax Professionals. [Conference Paper], Critical Perspectives on Accounting Conference, Florida , 01-JUL-11 - 01-JUL-11. |
| Collins, T. & Mulligan, E. (2011) A Coming of Age - A Perspective on Ireland’s Introduction of Transfer Pricing. [Conference Paper], Tax Research Network Conference, University of Coventry , 01-SEP-11 - 01-SEP-11. |
| Mulligan, E., Oats, L. & Tuck, P (2009) Meta risk management and tax administration. [Conference Paper], Tax Research Network Conference, University of Wales Institute, Cardiff , 01-SEP-09 - 01-SEP-09. |
| Mulligan, E., Oats, L. & Tuck, P (2009) Meta risk management and tax accounting. [Conference Paper], Ninth Interdisciplinary Perspectives on Accounting Conference, Innsbruck , 01-JUL-09 - 01-JUL-09. |
| Mulligan, E., Oats, L. (2008) Expanding the Boundaries of Tax Research. [Conference Paper], Annual Tax Research Network Conference, National University of Ireland, Galway , 01-JAN-08 - 01-JAN-08. |
| Mulligan, E., Oats, L. (2008) Critical Perspectives on Taxation. [Conference Paper], Critical perspectives on Accounting Conference Baruch College, New York , 01-JAN-08 - 01-JAN-08. |
| Robbins, G., Mulligan, E., Keenan (2007) Successful Implementation of E- government in the Irish Revenue On-Line Service (ROS). [Conference Paper], CIMA/BAA - New Public Sector Seminar University of Edinburgh, University of Edinburgh Edinburgh, UK , 01-JAN-07 - 01-JAN-07. |
| Robbins, G., Mulligan, E., Keenan F. (2007) Successful Implementation of E- government in the Irish Revenue On-Line Service (ROS). [Conference Paper], CIMA/BAA - New Public Sector Conference, University of Edinburgh , 01-JAN-07 - 01-JAN-07. |
| Mulligan, E. (2006) The Practice and Process of Tax Planning in US Multinational Corporations: An Institutional Perspective. [Conference Paper], Emerging Scholars Colloquium, 8th Interdisciplinary Perspectives on Accounting Conference, Cardiff , 01-JAN-06 - 01-JAN-06. |
| Mulligan, E. (2006) Understanding the Practice and Process of Tax Planning in Multinational Corporations: An Institutional Perspective. [Conference Paper], Annual Tax Research Network Conference, University of Southampton , 01-JAN-06 - 01-JAN-06. |
| Mulligan, E., Lamb, M. (2005) An Investigation into the Practice and Process of tax planning in US MNCs. [Conference Paper], Irish Accounting and Finance Association Annual Conference, University of Limerick , 01-JAN-05 - 01-JAN-05. |
| Mulligan, E., Lamb, M. (2004) The Nature of Tax Planning and the Tax Planning Process: A Literature Review. [Conference Paper], Annual Tax Research Network Conference, Bournemouth University , 01-JAN-04 - 01-JAN-04. |
| Mulligan, E. (2000) Treasury Management Organisation: An examination of Centralised versus Decentralised Approaches. [Conference Paper], Irish Academy of Management Annual Conference, Dublin Institute of Technology , 01-JAN-00 - 01-JAN-00. |
| Mulligan, E. (2000) Centralised versus Decentralised Treasury Management: An Application to the Cash Management Function. [Conference Paper], Irish Accounting and Finance Association Annual Conference, Ireland , 01-JAN-00 - 01-JAN-00. |
Teaching Interests
| Taxation and Finance to undergraduates and postgraduates Research in Taxation to postgraduates |
Recent Postgraduates
Current Postgraduate Students
| Riad Cheikh El Ghanama, Doctorate - Structured Ph.D. in the College of Business, Law & Public Policy - Supervisor |
| Hilary Qualter, Doctorate - Ph.D. (Commerce) - Supervisor |