Emer Mulligan is the Head of School, J.E. Cairnes School of Business & Economics, National University of Ireland (NUI) Galway. Mulligan received her Ph.D. in Taxation from University of Warwick in 2008, M.B.S. in Financial Services from University College Dublin in 1997, and Bachelor of Commerce from NUI Galway in 1984. Her articles have appeared in such journals as the Irish Tax Review, the Irish Journal of Management, and the British Tax Review.