Brian C. Becker, Ph.D.

The founder of Precision Economics, Dr. Brian C. Becker has served as an economic expert witness and consultant for more than thirty years on behalf of corporations, law firms, governments, and organizations. With a focus on quantitative valuations, Dr. Becker has provided written and oral testimony in disputes over transfer pricing, intellectual property, financial transactions, international trade, business valuations, and corporate damages. These valuations have led Dr. Becker to testify under direct, cross examination, and “hot tub” formats in approximately 60 depositions and 60 trials before judges, juries, panels, and mediators. Dr. Becker’s trial testimony includes eleven transfer pricing trials in the United States, Canada, Australia, and Africa. Dr. Becker has also testified in class action, False Claims Act, ERISA, intellectual property, international trade, tax shelter, and business valuation matters. Dr. Becker earned a Ph.D. from the Wharton School of the University of Pennsylvania and a B.A. from Johns Hopkins University. Dr. Becker has served as a Professor for MBA and undergraduate students in Finance, Derivative Securities, Statistics, and Operations Management courses. In addition to speaking at professional conferences, Dr. Becker has published approximately 30 articles (and book chapters) in topics ranging from damages awards and discount rates to cost sharing buy-ins and licensee profitability.



    President (2001-Present)



  • The Wharton School of the University of Pennsylvania, Philadelphia, PA
    Ph.D., Applied Economics (1993)
  • Johns Hopkins University, Baltimore, MD
    B.A., Applied Mathematics, Economics (1988)



  • “Damages Expert Report of Brian C. Becker, Ph.D.,” In the Matter of Arbitration Between XOMA (US), LLC, Claimant, and MORPHOSYS AG, Respondent, American Arbitration Association, May 11, 2022, Direct, Cross-Examination, and “Hot Tub” Trial Testimony, New York, NY, November 10, 2022.
  • “Damages Expert Report of Brian C. Becker, Ph.D.,” Benjamin Reetz v. Lowe’s Companies, Inc., John and Jane Does, Administrative Committee of Lowe’s Companies, Inc., and Aon Hewitt Investment Consulting, Inc., United States District Court, Western District of North Carolina, Case No. 5:18-cv-00075-KDB-DCK, August 27, 2020, Deposition Testimony, Washington, DC (Virtual), November 13, 2020, Trial Testimony, Charlotte, NC, June 30, 2021.
  • “Rebuttal of Medtronic’s December 2019 Reports by Glenn Hubbard, Jonathan Putnam, and Chris Spadea,” Medtronic, Inc. & Consolidated Subsidiaries, Petitioner, v. Commissioner of Internal Revenue, Respondent, United States Tax Court, Docket No. 6944-11, January 27, 2020, Deposition Testimony, Washington, DC, February 14, 2020, Trial Testimony, Chicago, IL (Virtual), June 24, 2021.
  • “Damages Expert Report of Brian C. Becker, Ph.D.,” In the Matter of Arbitration between The Cleveland Clinic Foundation, Petitioner & Counter-Respondent, and TransWorld Medical Devices, LLC, and Cleveland Heart, Inc., Respondents & Counterclaimants, American Arbitration Association, Case No. 01-19-0001-4710, March 2, 2020, Trial Testimony, Cleveland, OH, June 16, 2021.
  • “Damages Expert Report of Brian C. Becker, Ph.D.,” James E. Bennett, Jr. et al vs. Roy J. Moore et al, District Court, 150th Judicial District, Bexar County, Texas, Cause No. 2017CI05787, January 4, 2019, Deposition Testimony, Washington, DC, January 24, 2019, Trial Testimony, San Antonio TX, April 5, 2019.
  • “Expert Report of Brian C. Becker, Ph.D.,” The Coca-Cola Company and Subsidiaries, Petitioner, v. Commissioner of Internal Revenue, Respondent, United States Tax Court, Washington, DC, Docket No. 31183-15, June 28, 2017, Deposition Testimony, Washington, DC, November 29, 2017, Trial Testimony, Washington, DC, April 24, 2018.
  • “Expert Report of Brian C. Becker,” Afilias, PLC, Plaintiff v. Architelos, Inc. and Alexa Raad, Defendants, Case No. 1.15-CV-14, Before the United States District Court, Eastern District of Virginia (Alexandria Division), April 27, 2015, Deposition Testimony, Washington, DC, June 5, 2015, Trial Testimony, Alexandria, Virginia, August 19-20, 2015.
  • “Affidavit of Brian Charles Becker in Support of Notice of Appeal Against Appealable Objection Decision Under Section 14ZZ of the Taxation Administration Act 1953 Affirmed on 28 July 2014,” Federal Court of Australia, New South Wales District Registry, Between Chevron Australia Holdings Pty Ltd, Applicant, and The Commissioner of Taxation of the Commonwealth of Australia, Respondent, No. NSD 569 of 2012, No. NSD 151 of 2013, July 28, 2014, Trial Testimony, Sydney, Australia, October 14-16, 2014.
  • “Economic Analysis of Receivables Transactions Involving McKesson Canada Corporation and McKesson International Holdings III Fiscal Year 2003,” Tax Court of Canada Between McKesson Canada Corporation, Appellant, and Her Majesty the Queen, Respondent, Court Files No. 2008-2949(IT)G and 2008-3471(IT)G, April 4, 2011, Trial Testimony, Toronto, Canada, November 1- 16, 2011.
  • “Economic Analysis of the Guarantees Made by General Electric Capital Corporation to General Electric Capital Canada, Inc.: 1996–2000,” General Electric Capital Canada Inc. v. Her Majesty the Queen, Tax Court of Canada, 2006-1385(IT)G, April 14, 2009, Trial Testimony, Toronto, Canada, June 17, 2009.
  • “Statement of Brian C. Becker,” Roche Products Pty. Ltd. vs. Federal Commissioner of Taxation, Administrative Appeals Tribunal, Taxation Appeals Division, New South Wales District Registry, NO NT7 AND NT56-65 OF 2005, August 30, 2007, Trial Testimony, Sydney, Australia, February 20-21, 2008.
  • “Insolvency Analysis Regarding Xentex Technologies, Inc. as of February 7, 2003,” in Xen Investors, LLC v. Xentex Technologies, Inc., C.A. NO. 19713 NC In the Court of Chancery for the State of Delaware in and for New Castle County, Report Submitted February 7, 2003; Deposition Testimony, Washington, DC, February 27, 2003; Trial Testimony, Georgetown, DE, March 4, 2003.
  • “Expert Report In the Matter of Dumped Certain Prepared Baby Foods Originating in or Exported from The United States of America,” The Canadian International Trade Tribunal Public Interest Inquiry No. PB-98-001, August 10, 1998. Trial Testimony, Ottawa, Canada, September 15, 1998.