Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
% Change
2018
% Change
2017
(In thousands, except percentage data)
Provision (benefit) for income tax
$3,780
(85.4)%
$25,878
(54.9)%
$57,357
Effective tax rate
12.8%
59.9%
124.1%
2019 vs 2018 .
the decrease in tax expense for the year ended december 31 2019 compared to the year ended december 31 2018 resulted primarily from a decline in pre-tax earnings coupled with favorable benefits from the settlement of international tax audits and changes in estimate in tax expense recorded upon finalizing u .
s .
tax returns .
these benefits were partially offset by the impact of stock based compensation related to shortfalls that occurred during the year as well as the impact of limitations on current and future deductions for certain executive officers under irc section 162-m .
during fiscal year 2019 the company evaluated the impact of the global intangible low-taxed income “ gilti ” foreign derived intangible income “ fdii ” and base erosion and anti-abuse tax “ beat ” provisions .
these provisions resulted in a net addition to tax of $ 1 .
7 million .
this amount is comprised of beat of $ 2 .
1 million offset by the impact of gilti and fdii of $ -0 .
4 million .
for fiscal year 2018 the company estimated that these provisions would result on a net benefit of $ -0 .
3 million .
included in the 2019 tax expense is a benefit of $ -0 .
7 million related to the net impact of these provisions as reported on the final u .
s .
tax return for the year ended december 31 2018 .
2018 vs 2017 .
the decrease in the effective tax rate and the decrease in tax expense for the year ended december 31 2018 compared to the year ended december 31 2017 resulted primarily from the combination of a decline in pre-tax earnings and the decrease in the us federal tax rate from 35 % to 21 % and the impact of other provisions of the tax cuts and jobs act .
additionally tax expense for the year ended december 31 2017 included the effect of the implementation of certain aspects of the tax act including recording provisional expense for the transition tax of $ 21 .
7 million for us federal and state income tax purposes .
additionally the company recorded tax expense of $ 26 .
6 million resulting from the remeasurement of net deferred tax assets resulting from the reduction in us federal tax rate .
these items resulted in higher tax expense during fiscal 2017 .
during fiscal year 2018 the company completed the computation of the transition tax as part of the 2017 income tax returns filing and reduced the federal and state provisional amount by $ 6 .
7 million .
the company has also evaluated the impact of the global intangible low-taxed income “ gilti ” foreign derived intangible income “ fdii ” and base erosion and anti-abuse tax “ beat ” provisions and as a result recorded a detriment of $ 0 .
4 million and a benefit of $ -0 .
7 million in relation to gilti and fdii respectively resulting on a net benefit of $ -0 .
3 million .
during the year ended december 31 2018 the company recorded tax expense of $ 23 .
0 million in continuing operations related to the write-off of deferred tax assets for which the underlying assets and liabilities related to arlo .
the decrease in the effective tax rate and the decrease in tax expense for the year ended december 31 2018 compared to the year ended december 31 2017 resulted primarily from the combination of a decline in pre-tax earnings and the decrease in the us federal tax rate from 35 % to 21 % and the impact of other provisions of the tax cuts and jobs act .
additionally tax expense for the year ended december 31 2017 included the effect of the implementation of certain aspects of the tax act including recording provisional expense for the transition tax of $ 21 .
7 million for us federal and state income tax purposes .
additionally the company recorded tax expense of $ 26 .
6 million resulting from the remeasurement of net deferred tax assets resulting from the reduction in us federal tax rate .
these items resulted in higher tax expense during fiscal 2017 .
during fiscal year 2018 the company completed the computation of the transition tax as part of the 2017 income tax returns filing and reduced the federal and state provisional amount by $ 6 .
7 million .
the company has also evaluated the impact of the global intangible low-taxed income “ gilti ” foreign derived intangible income “ fdii ” and base erosion and anti-abuse tax “ beat ” provisions and as a result recorded a detriment of $ 0 .
4 million and a benefit of $ -0 .
7 million in relation to gilti and fdii respectively resulting on a net benefit of $ -0 .
3 million .
during the year ended december 31 2018 the company recorded tax expense of $ 23 .
0 million in continuing operations related to the write-off of deferred tax assets for which the underlying assets and liabilities related to arlo .
we are subject to income taxes in the u .
s .
and numerous foreign jurisdictions .
our future foreign tax rate could be affected by changes in the composition in earnings in countries with tax rates differing from the u .
s .
federal rate .
we are under examination in various u .
s .
and foreign jurisdictions .

Question: Which year has the highest provision (benefit) for income taxes?
Answer: 2017