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Harlow Higinbotham, PhD, CFA

Senior Managing Director

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Harlow Higinbotham is a PhD economist with over 25 years of consulting and research experience in the public, private, and academic sectors. At NERA, Dr. Higinbotham applies his extensive expertise to 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 its Economics Group. In that role, he led the firm’s transfer pricing practice, where he focused on litigation and advisory work with a particular emphasis on the pharmaceutical, electronics, and automotive industries.

Dr. Higinbotham 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. 


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


  • Chartered Financial Analyst (CFA)