Dr Harlow Higinbotham is a senior economist in NERA's transfer pricing practice. Before joining NERA, Dr Higinbotham served as AT Kearney's chief economist and led AT Kearney's economics group. In that role, he led the firm's transfer pricing practice where his focus was both litigation and advisory, with a particular emphasis on the pharmaceutical, electronics and automotive industries.
Dr Higinbotham is recognised for developing innovative approaches to comparative functional analyses, the valuation of intangibles, the economic rationale for split-profit proportions and 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.
Dr Higinbotham received a PhD in economics from the University of Chicago and an AB in applied mathematics from Harvard University, in addition to graduate studies at the London School of Economics. He has published extensively on the subject of 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.