10. Income Taxes



	Three Months Ended March 31,
	2019			2018

	(in thousands, except percentages)
Income before income taxes	$	206,675		$	142,894
Provision for (benefit from) income taxes	5,646			(1,644		)
Effective tax rate	2.7		%	(1.2		)%

The effective tax rates above reflect tax expense recorded on pre-tax income in the three months ended March 31, 2019 and an overall tax benefit recorded on pre-tax income in the three months ended March 31, 2018. The change in effective tax rate in the three months ended March 31, 2019, as compared to the same period in 2018, was primarily due to the overall increase in worldwide earnings, which proportionally exceeded the increase in excess tax benefits attributable to equity compensation.

We operate in a number of tax jurisdictions and are subject to taxes in each country or jurisdiction in which we conduct business. Earnings from our non-U.S. activities are subject to local country income tax and may be subject to U.S. income tax.