The components of (loss) income before income taxes are as follows (dollars in thousands):

	Three Months Ended December 31,
	2019			2018
Domestic	$	(7,128	)	$	(2,069	)
Foreign		(1,632	)		4,862
(Loss) income before income taxes	$	(8,760	)	$	2,793

The components of provision for income taxes are as follows (dollars in thousands):

	Three Months Ended December 31,
	2019			2018
Domestic	$	(3,218	)	$	(491	)
Foreign		6,220			1,029
Provision for income taxes	$	3,002		$	538
Effective income tax rate		(34.3	)%		19.3	%

The effective tax rates were estimated based upon estimated income for the year, and the composition of the income in different countries. Our aggregate income tax rate in foreign jurisdictions is lower than our income tax rate in the United States. Our effective tax rate may be adversely affected by earnings being lower than anticipated in countries where we have lower statutory tax rates and higher than anticipated in countries where we have higher statutory tax rates.

Our effective income tax rate was (34.3)% for the three months ended December 31, 2019, compared to 19.3% for the three months ended December 31, 2018. The effective tax rate for the three months ended December 31, 2019 differed from the U.S. federal statutory rate of 21.0%, primarily due to our composition of jurisdictional earnings, U.S. inclusions of foreign taxable income as a result of 2017 tax laws changes, and an income tax benefit of approximately $5.0 million related to an increase in tax rates in the Netherlands enacted in the first quarter. The effective tax rate for the three months ended December 31, 2018 differed from the U.S. federal statutory rate of 21.0% primarily due to our earnings in foreign jurisdictions.