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Income taxes
3 Months Ended
Mar. 31, 2023
Income Tax Disclosure [Abstract]  
Income taxes
12.    Income taxes
The following table presents the relationship between income tax expense and income before income taxes:
(in millions)
Three months ended March 31,
2023
2022
Income before income taxes
$155.8 $241.8 
Income tax expense
(34.3)(51.4)
Effective income tax rate22.0 %21.3 %
Income tax expense in the quarter is based upon the estimated income for the full year. The composition of the income in different countries and adjustments, if any, in the applicable quarterly periods influences our expense.
The relationship between pre-tax income and income tax expense is affected by the impact of losses for which we cannot claim a tax benefit, non-deductible expenses, and other items that increase tax expense without a relationship to income, such as withholding taxes and changes with respect to uncertain tax positions. The change in the effective tax rate for the three months ended March 31, 2023 when compared to the three months ended March 31, 2022, is primarily due to a newly applicable partial limitation on the tax deduction of executive compensation expense.