Income Taxes	6 Months Ended
Jun. 30, 2019
Income Tax Disclosure [Abstract]
Income Taxes	(7) Income Taxes We recorded income tax expense at an effective rate of 36.7% for three months ended June 30, 2019, as compared to an effective rate of 27.5% for the three months ended June 30, 2018. The 2019 rate was unfavorably impacted by the transition of the French CICE subsidy, which was non-taxable, to new French subsidies in January 2019 that are taxable, the goodwill impairment related to our investments in Germany and New Zealand, which was nondeductible, and the recognition of a valuation allowance in Germany. These items were partially offset by the favorable impact of the gain from the acquisition of Manpower Switzerland, which was non-taxable. The 36.7% effective tax rate in the quarter was higher than the United States Federal statutory rate of 21% primarily due to the French business tax, restructuring costs recorded in the quarter, our overall mix of earnings, and the recognition of a valuation allowance in Germany. We recorded income tax expense at the effective rate of 38.6% for the six months ended June 30, 2019, as compared to an effective rate of 28.3% for the six months ended June 30, 2018. The 38.6% effective tax rate for the six months ended June 30, 2019 was higher than the United States Federal statutory rate of 21% primarily due to the French business tax, our overall mix of earnings, and the recognition of a valuation allowance in Germany. As of June 30, 2019, we had gross unrecognized tax benefits related to various tax jurisdictions, including interest and penalties, of $35.2 that would favorably impact the effective tax rate if recognized. As of December 31, 2018, we had gross unrecognized tax benefits related to various tax jurisdictions, including interest and penalties of $34.2. We do not expect our unrecognized tax benefits to change significantly over the next 12 months. We conduct business globally in various countries and territories. We are routinely audited by the tax authorities of the various tax jurisdictions in which we operate. Generally, the tax years that could be subject to examination are 2012 through 2019 for our major operations in France, Germany, Japan, the United Kingdom and the United States. As of June 30, 2019, we are subject to tax audits in Austria, Canada, Denmark, France, Germany and the United States. We believe that the resolution of these audits will not have a material impact on earnings.

Income Taxes

6 Months Ended

Jun. 30, 2019

(7) Income Taxes

We recorded income tax expense at an effective rate of 36.7% for three months ended June 30, 2019, as compared to an effective rate of 27.5% for the three months ended June 30, 2018. The 2019 rate was unfavorably impacted by the transition of the French CICE subsidy, which was non-taxable, to new French subsidies in January 2019 that are taxable, the goodwill impairment related to our investments in Germany and New Zealand, which was nondeductible, and the recognition of a valuation allowance in Germany. These items were partially offset by the favorable impact of the gain from the acquisition of Manpower Switzerland, which was non-taxable. The 36.7% effective tax rate in the quarter was higher than the United States Federal statutory rate of 21% primarily due to the French business tax, restructuring costs recorded in the quarter, our overall mix of earnings, and the recognition of a valuation allowance in Germany. We recorded income tax expense at the effective rate of 38.6% for the six months ended June 30, 2019, as compared to an effective rate of 28.3% for the six months ended June 30, 2018. The 38.6% effective tax rate for the six months ended June 30, 2019 was higher than the United States Federal statutory rate of 21% primarily due to the French business tax, our overall mix of earnings, and the recognition of a valuation allowance in Germany.

As of June 30, 2019, we had gross unrecognized tax benefits related to various tax jurisdictions, including interest and penalties, of $35.2 that would favorably impact the effective tax rate if recognized. As of December 31, 2018, we had gross unrecognized tax benefits related to various tax jurisdictions, including interest and penalties of $34.2. We do not expect our unrecognized tax benefits to change significantly over the next 12 months.

We conduct business globally in various countries and territories. We are routinely audited by the tax authorities of the various tax jurisdictions in which we operate. Generally, the tax years that could be subject to examination are 2012 through 2019 for our major operations in France, Germany, Japan, the United Kingdom and the United States. As of June 30, 2019, we are subject to tax audits in Austria, Canada, Denmark, France, Germany and the United States. We believe that the resolution of these audits will not have a material impact on earnings.