Dr. Harlow Higinbotham

Education

PhD in economics, University of Chicago
AB in applied mathematics, Harvard University

Experience

Harlow Higinbotham is an economist with more than 25 years of consulting and research experience in the public, private, and academic sectors. At NERA, Dr. Higinbotham applies his expertise to the intercompany pricing controversies encountered by NERA's clients around the world.

Dr. Higinbotham is recognized for developing innovative approaches to comparative functional analyses, the valuation of intangibles, and the economic rationale for profit split proportions, as well as accounting techniques for constructing economically meaningful, detailed balance sheets and profit and loss statements for relevant business segments at each stage of production and distribution. He has also developed and implemented unique methodologies for the effective disposition of tax and regulatory review issues.

Prior to joining NERA, Dr. Higinbotham served as A.T. Kearney's Chief Economist and led A.T. Kearney's Economics Group. In that role, he led the firm's transfer pricing practice, where he focused on both litigation and advisory work, with a particular emphasis on the pharmaceutical, electronics, and automotive industries.

He has published extensively on transfer pricing and is a frequent speaker at industry conferences. He has also served as an expert witness in a variety of government proceedings related to cost determination. He is a Chartered Financial Analyst® (CFA®) charterholder.